Varappilykudi Abdulrahiman ... vs The ...
2022 Latest Caselaw 7438 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 24TH DAY OF JUNE 2022 / 3RD ASHADHA, 1944
                        WP(C) NO. 20533 OF 2022
PETITIONER:

           VARAPPILYKUDI ABDULRAHIMAN SHOUKATHALI
           AGED 50 YEARS
           S/O.ABDUL RAHIMAN, RESIDING AT VARAPPILLYKUDI HOUSE,
           KARUKADOM P.O., VENDUVAZHY, KOTHAMANGALAM - 686 691,
           ERNAKULAM DISTRICT, KERALA.

           BY ADVS.
           JOSEPH MARKOSE (SR.)
           ABRAHAM JOSEPH MARKOS
           ISAAC THOMAS
           ALEXANDER JOSEPH MARKOS
           SHARAD JOSEPH KODANTHARA



RESPONDENTS:

    1      THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
           INCOME TAX/INCOME TAX OFFICER
           NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110 001.

    2      THE INCOME TAX OFFICER
           WARD-1, TEMPLE ROAD, THODUPUZHA - 685 584.

    3      THE COMMISSIONER OF INCOME TAX (APPEALS)
           NATIONAL FACELESS APPEAL SCHEME, NEW DELHI - 110 001.

    4      THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
           NATIONAL E- ASSESSMENT CENTRE, NEW DELHI - 110 001.


OTHER PRESENT:

           SRI. CHRISTOPHER ABRAHAM (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20533 OF 2022
                                      2

                             JUDGMENT

Aggrieved by Ext.P3 order of assessment relating to assessment

year 2014-15 and Ext.P7 demand notice dated 03.05.2022, the petitioner

has preferred an appeal before the Commissioner of Income Tax

(Appeals), a copy of which is produced as Ext.P4. A petition for stay of

proceedings pursuant to the assessment order has also been filed as

Ext.P5. Petitioner apprehends coercive proceedings 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 Commissioner of

Income Tax (Appeals) before whom Exts.P4 & P5 are pending to consider

and pass orders on Ext.P5 stay petition, within a period of two months

from the date of receipt of a copy of this judgment. Till stay petition is

decided, any demand pursuant to Ext.P3 assessment order shall be kept

in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE bng/24.06.2022 WP(C) NO. 20533 OF 2022

APPENDIX OF WP(C) 20533/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPYOF INCOME TAX RETURN ACKNOWLEDGMENT DATED 25/03/2015.

Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 17/03/2022 ISSUED U/S. 144.

Exhibit P3 TRUE COPY OF ASSESSMENT ORDER DATED 30/3/2022, COMPUTATION SHEET NOTICE OF DEMAND ISSUED BY THE 1ST RESPONDENT.

Exhibit P4 TRUE COPY OF THE APPEAL DATED 27/04/2022 FILED BEFORE THE 3RD RESPONDENT.

Exhibit P5 TRUE COPY OF THE STAY PETITION DATED 27/04/2022 FILED BEFORE THE 3RD RESPONDENT.

Exhibit P6 TRUE COPY OF THE ACKNOWLEDGMENT DATED 27/04/2022 FOR FILING THE APPEAL.

Exhibit P7 TRUE COPY OF THE NOTICE DATED 03/05/2022 ISSUED BY THE 2ND RESPONDENT.