Shaji Pulikallumpuram Varughese vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 5289 Ker

W.P.C.No.16040/2022                1


              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
            THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
     TUESDAY, THE 17TH DAY OF MAY 2022 / 27TH VAISAKHA, 1944
                      WP(C) NO. 16040 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, ERNAKULAM, KERALA-682 011.


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.C.No.16040/2022                  2


                             JUDGMENT

Aggrieved by Ext.P1 series of orders of assessment relating to

assessment years 2014-2015, 2015-2016, 2016-2017, 2017-2018,

2018-2019 and 2019-2020 petitioner has preferred appeals before

the 2nd respondent, copy of which are produced as Ext.P2 series.

Petitions for stay of proceedings pursuant to the assessment orders

have also been filed as Ext.P3 series. 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 series of stay petitions,

within a period of two months from the date of receipt of a copy of

this judgment. Till such a decision is taken, all coercive

proceedings against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE DG/17.5.22

APPENDIX OF WP(C) 16040/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2014-15.

Exhibit P1(a) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2015-16.

Exhibit P1(b) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2016-17.

Exhibit P(c) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2017-18.

Exhibit P(d) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2018-19.

Exhibit P(e) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2019-20.

Exhibit P2 TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2014-15.

Exhibit P2(a) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2015-16.

Exhibit P(b) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2016-17.

Exhibit P2(c) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2017-18

Exhibit P2(d) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2018-19.

Exhibit P2(e) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2019-20.

Exhibit P3 TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2014-15.

Exhibit P3(a) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2015-16.

Exhibit P3(b) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2016-17.

Exhibit P3(c) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2017-18.

Exhibit P3(d) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2018-19

Exhibit P3(e) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2019-20.

Exhibit P4 TRUE COPY OF LETTER OF DEMAND OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER.

Exhibit P5 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT.

Exhibit P6 TRUE COPY OF THE EMAIL DATED 10.05.2022 SENT BY THE 3RD RESPONDENT TO THE PETITIONER.