Kadavil Valappil Muhamed Laise vs The Additional/ Joint/ Deputy/ ...
2022 Latest Caselaw 1120 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
  THURSDAY, THE 27TH DAY OF JANUARY 2022 / 7TH MAGHA, 1943
                    WP(C) NO. 2644 OF 2022
PETITIONER/S:

          KADAVIL VALAPPIL MUHAMED LAISE,
          AGED 43 YEARS
          KADAVIL VALAPPIL, AYALAKKAD, POMALAPPURAM,
          MALAPPURAM 679 576.
          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON


RESPONDENT/S:

    1     THE ADDITIONAL/ JOINT/ DEPUTY/ ASST. COMMISSIONER
          OF INCOME TAX/ INCOME-TAX OFFICER,
          NATIONAL FACELESS ASSESSMENT CENTRE, DELHI 110
          001.
    2     NATIONAL FACELESS APPEAL CENTRE,
          DELHI 110 001, REPRESENTED BY THE PRINCIPAL CHIEF
          COMMISSIONER.
    3     THE INCOME TAX OFFICER,
          INCOME TAX DEPARTMENT, WARD -2, TIRUR 676 101,
          MALAPPURAM DISTRICT.

OTHER PRESENT:

          ADV.CHRISTOPHER ABRAHA-SC


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.01.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 WPC.No.2644 of 2022

                                      2


                    BECHU KURIAN THOMAS, J.
                   ----------------------------------------
                      W.P.(C) No. 2644 of 2022
             ----------------------------------------------------
             Dated this the 27th day of January, 2022


                              JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2018-19, petitioner has preferred an appeal

before the 2nd respondent, a copy of which is produced as

Ext.P2. A petition for stay of proceedings pursuant to the

assessment order has also been filed as ExtP3. Petitioner

apprehends coercive proceedings to be effected even before the

petition for stay is considered. Hence this writ petition.

2. Having considered the submissions of the counsel for

the petitioner as well as the respondents, I am of the opinion

that this writ petition itself can be disposed of with a direction.

3. Accordingly, there will be a direction to the 2 nd

respondent to consider and pass orders on Ext.P3 stay petition,

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

copy of this judgment. Till such a decision is taken, all coercive WPC.No.2644 of 2022

proceedings against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE Dxy WPC.No.2644 of 2022

APPENDIX OF WP(C) 2644/2022

PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2018-19 DTD. 28.09.2021.

Exhibit P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 06.11.2021.

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 06.11.2021.

Exhibit P4 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DTD. 19.1.2022.