C. Shaji vs 1. The Central Board Of Direct ...
2022 Latest Caselaw 976 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
            THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
        TUESDAY, THE 25TH DAY OF JANUARY 2022 / 5TH MAGHA, 1943
                        WP(C) NO. 1588 OF 2022
PETITIONER:

            C. SHAJI
            AGED 44 YEARS
            SON OF CHELLAPPAN
            SHAJI BHAVAN, KULAVUPARA
            PANNIYODE, THIRUVANANTHAPURAM, PIN - 695575
            BY ADVS.
            K.P.PRADEEP
            T.THASMI
            M.J.ANOOPA
            HAREESH M.R.
            SANAND RAMAKRISHNAN
            RASMI NAIR T.


RESPONDENTS:

    1       THE CENTRAL BOARD OF DIRECT TAXES
            DEPARTMENT OF REVENUE,
            MINISTRY OF FINANCE,
            GOVERNMENT OF INDIA, NORTH BLOCK
            NEW DELHI- 110001
            REPRESENTED BY ITS CHAIRMAN.
    2       INCOME TAX OFFICER, WARD 1 (3),
            OFFICE OF INCOME TAX OFFICER,
            AAYAKAR BHAVAN, PEROORKADA ROAD,
            KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003
    3       COMMISSIONER OF INCOME TAX (APPEALS)
            THIRUVANATHAPURAM,
            AAYAKAR BHAVAN,
            PEROORKADA ROAD, KOWDIAR,
            THIRUVANANTHAPURAM, PIN - 695003
    4       COMMISSIONER OF INCOME TAX(APPEALS,
            NATIONAL FACELESS APPEAL CENTRE (NFAC),
            DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP,
 WP(C) NO. 1588 OF 2022
                             2

            JAWAHARLAL NEHRU STADIUM, DELHI, PIN -
            110003
     5      ADDITIONAL COMMISSIONER OF INCOME TAX,
            NATIONAL E-ASSESSMENT CENTRE, DELHI ROOM NO.
            401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU
            STADIUM, DELHI, PIN - 110003
            BY ADV. CHRISTOPHER ABRAHAM, SC




         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 25.01.2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 1588 OF 2022
                                   3




                 BECHU KURIAN THOMAS, J.
                  -----------------------------------------
                     W.P.(C) No. 1588 of 2022
                  ----------------------------------------
              Dated this the 25th day of January, 2022

                            JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2013-14, petitioner has preferred an appeal

before the 3rd 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 Ext.P4. 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 3 rd

respondent to consider and pass orders on Ext.P4 stay

petition, within a period of one month from the date of receipt

of a copy of this judgment. Till such a decision is taken, all

coercive proceedings pursuant to Ext.P1 assessment order WP(C) NO. 1588 OF 2022

against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE DM WP(C) NO. 1588 OF 2022

APPENDIX OF WP(C) 1588/2022

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)2021-

22/1036075473(1) DATED 30-09-2021 FOR THE YEAR 2013-14 PASSED BY THE 2ND RESPONDENT EXHIBIT P1(A) TRUE COPY OF THE TAX COMPUTATION SHEET SERVED ALONG WITH EXT P1 BY THE 2ND RESPONDENT EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 04-11-

2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT OF EXHIBIT P2 APPEAL DATED 04-11-2021 EXHIBIT P4 TRUE COPY OF THE STAY APPLICATION FILED ON 23-12-2021 BEFORE THE 3RD RESPONDENT IN EXHIBIT P2 APPEAL EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE NO ITBA/AST/S/156/2021-22/1036075556(1) DATED 30-09-2021 ISSUED FOR THE YEAR 2013-14 BY THE ASSESSING AUTHORITY

RESPONDENTS EXHIBITS : NIL

//TRUE COPY//

PA TO JUDGE