Shaji Pulikallumpuram Varughese vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 5235 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
               THE HONOURABLE MR. JUSTICE T.R.RAVI
  FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944
                     WP(C) NO. 15978 OF 2022
PETITIONER :

            SHAJI PULIKALLUMPURAM VARUGHESE,
            MEMANA CHITS AND FINANCIERS MEMANA PLAZA,
            T.K ROAD, PULLAD, PATHANAMTHITTA,
            KERALA - 689 548.


            BY ADVS.
            ANIL D. NAIR
            TELMA RAJU
            EDATHARA VINEETA KRISHNAN


RESPONDENTS    :

    1       ASSISTANT COMMISSIONER OF INCOME TAX,
            CIRCLE CENTRAL, KOTTAYAM, KERALA- 686 001.

    2       COMMISSIONER OF INCOME TAX (APPEALS)
            NATIONAL FACELESS ASSESSMENT CENTRE,
            NEW DELHI - 110 001.

    3       THE TAX RECOVERY OFFICER,
            OFFICE OF THE TAX RECOVERY OFFICE,
            KANDANKULATHY TOWERS, KERALA - 682 011.

            SRI.JOSE JOSEPH, SC.



     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   13.05.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P(C) No.15978 of 2022                2




                                 T.R.RAVI, J.
                ------------------------------------------------
                       W.P(C) No.15978 of 2022
              ----------------------------------------------------
               Dated this the 13th day of May, 2022.


                            JUDGMENT

The petitioner has preferred Ext.P2 series appeal and Ext.P3

series stay petitions before the second respondent.

Since the petitioner has already invoked the statutory remedy,

this writ petition is disposed of directing the second respondent to

consider and pass orders on Ext.P2 series appeal and Ext.P3 series

stay petitions at the earliest.

The second respondent shall take up Ext.P3 series stay

petitions and dispose of the same within a period of three months.

There will be an interim stay of coercive proceedings for recovery till

then.

The writ petition is disposed of accordingly.

Sd/-

                                                    T.R.RAVI, JUDGE
amk





                                 APPENDIX

PETITIONER'S        EXHIBITS :
Exhibit P1          TRUE COPY OF NOTICE OF PENALTY OF THE 1ST

RESPONDENT FOR THE A.Y 2014-2015 DATED 20-03-2022.

Exhibit P1(a) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2015-2016 DATED 20-03-2022.

Exhibit P1(b) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2016-2017 DATED 20-03-2022.

Exhibit P1(c) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2017-2018 DATED 20-03-2022.

Exhibit P1(d) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2018-2019 DATED 20-03-2022.

Exhibit P1(e) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2019-2020 DATED 20-03-2022.

Exhibit P2 TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2014-2015 DATED 27-04-2022.

Exhibit P2(a) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2015-2016 DATED 27-04-2022.

Exhibit P2(b) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2016-2017 DATED 27-04-2022.

Exhibit P2(c) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2018-2019 DATED 27-04-2022.

Exhibit P2(d) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2018-2019 DATED 27-04-2022.

Exhibit P2(e) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2019-2020 DATED 27-04-2022.

Exhibit P3 TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2014-2015 DATED 27-04-2022.

Exhibit P3(a) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2015-2016 DATED 27-04-2022.

Exhibit P3(b) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2016-2017 DATED 27-04-2022.

Exhibit P3(c) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2017-2018 DATED 27-04-2022.

Exhibit P3(d) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2018-2019 DATED 27-04-2022.

Exhibit P3(e) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2019-2020 DATED 27-04-2022.

Exhibit P4 TRUE COPY OF LETTER OF DEMAND OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER DATED 22-04-2022.

Exhibit P5 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT DATED 9-5-2022 EXHIBIT P6 TRUE COPY OF THE EMAIL DATED 10-05-2022 SENT BY THE 3RD RESPONDENT TO THE PETITIONER.