Chengazhasseril Thomas Kurian vs The Assistant Commissioner Of ...
2022 Latest Caselaw 9058 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944
                       WP(C) NO. 24105 OF 2022
PETITIONER:

          CHENGAZHASSERIL THOMAS KURIAN
          AGED 58 YEARS
          CHENGAZHASSERIL,
          KEEZHAMPARA P.O.,
          MELAMPARA, BHARANANGANAM,
          KOTTAYAM , PIN - 686578

          BY ADVS.
          ABRAHAM JOSEPH MARKOS
          V.ABRAHAM MARKOS
          ISAAC THOMAS
          P.G.CHANDAPILLAI ABRAHAM
          ALEXANDER JOSEPH MARKOS
          SHARAD JOSEPH KODANTHARA



RESPONDENTS:

    1     THE ASSISTANT COMMISSIONER OF INCOME TAX
          CENTRAL CIRCLE, KOTTAYAM, PIN - 686002

    2     INCOME TAX APPELLATE TRIBUNAL
          KOCHI BENCH, KENDRIYA BHAVAN
          BLOCK NO. C1 & C2,1ST FLOOR, KAKKANAD,
          KOCHI, PIN - 682037

          SRI. JOSE JOSEPH, SC.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.24105/2022                     -2-

                                  JUDGMENT

Aggrieved by Exts.P1 to P3 orders of assessment relating to assessment years

2011-2012, 2012-2013 and 2014-2015, the petitioner has preferred Exts.P5, P6 & P7

appeals before the Income Tax Appellate Tribunal, Kochi Bench. Petitions for stay

of proceedings pursuant to the assessment orders have also been filed as Exts.P8,

P9 & P10. The petitioner apprehends coercive proceedings to be effected even

before the petitions for stay are 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 Tribunal to consider and

pass orders on Exts.P8, P9 & P10 stay petitions, within a period of three months

from the date of receipt of a certified copy of this judgment. Till such such orders

are passed the demand (Ext.P11) shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 24105/2022 PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT.

Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.

Exhibit P4 TRUE COPY OF THE ORDER DATED 08.02.2022 FOR AY 2011-

12 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI

Exhibit P5 TRUE COPY OF APPEAL NO.472/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2011-12.

Exhibit P6 TRUE COPY OF APPEAL NO.473/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2012-13.

Exhibit P7 TRUE COPY OF APPEAL NO.474/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2014-15.

Exhibit P8 TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILED BY THE PETITIONER FOR AY 2011 -12 BEFORE THE 2ND RESPONDENT.

Exhibit P9 TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILED BY THE PETITIONER FOR AY 2012-13 BEFORE THE 2ND RESPONDENT.

Exhibit P10 TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILED BY THE PETITIONER FOR AY 2014-15 BEFORE THE 2ND RESPONDENT.

Exhibit P11 TRUE COPY OF THE RECOVERY NOTICE DATED 17.06.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.