Abdul Jabbar Vakkulathil vs The ...
2022 Latest Caselaw 4865 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
          THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
     FRIDAY, THE 29TH DAY OF APRIL 2022 / 9TH VAISAKHA, 1944
                      WP(C) NO. 14994 OF 2022
PETITIONER:

             ABDUL JABBAR VAKKULATHIL
             VAKKULATHIL HOUSE, UPPUNGAL,
             PUNNAYOORKULAM, P.O., THRISSUR - 679 561
             BY ADVS.
             HARISANKAR V. MENON
             MEERA V.MENON


RESPONDENTS:

     1       THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
             INCOME TAX/INCOME-TAX OFFICER, NATIONAL FACELESS
             ASSESSMENT CENTRE, DELHI 110001


     2       NATIONAL FACELESS APPEAL CENTRE, DELHI-110001,
             REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER


             SRI.JOSE JOSEPH, SR.STANDING COUNSEL

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   29.04.2022,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 14994 OF 2022
                                         2




                        MOHAMMED NIAS. C.P.,J
                                ------------
                        WP(C)No. 14994 of 2022
                        - - - - - - - - - - - - - - - - - - ----
                    Dated this the 29th day of April, 2022


                                  JUDGMENT

The petitioner, aggrieved by Ext.P1 & P2 orders of assessment

has filed Exts.P3 and P4 appeals along with Exts.P5 and P6 stay

applications before the 2nd respondent. The petitioner submits that

the 1st respondent is proposes to initiate coercive proceedings

notwithstanding the pendency of Exts.P3 and P4 challenging Exts.P1

& P2 assessment orders. The petitioner submits he has a strong

case to put forward to challenge Ext.P1 & P2 orders. He prays for a

direction to consider Exts.P3 and P4 appeals and Exts.P5 and P6 stay

applications and to stay all coercive proceedings till its disposal.

2. Having regard to the facts and circumstances of the case

and after hearing the learned counsel on either side, I direct the 2 nd

respondent to pass orders, in accordance with law either on Exts.P3

and P4 appeals or Exts.P5 and P6 stay applications whichever he

deems fit within a period of three months from the date of receipt of

a copy of this judgment and till orders as directed above are passed,

all coercive proceedings pursuant to Exts.P1 and P2 will be kept in

abeyance.

WP(C) NO. 14994 OF 2022

Writ petition is disposed as above.

Sd/-

MOHAMMED NIAS. C.P.,JUDGE

dlK 29.04.2022 WP(C) NO. 14994 OF 2022

APPENDIX OF WP(C) 14994/2022

PETITIONER'S EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 Exhibit P2 COPY OF THE ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2017-18 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P6 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.