Thomas George Muthoot vs The Commissioner Of Income Tax ...
2022 Latest Caselaw 10046 Ker

        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
             THE HONOURABLE MR.JUSTICE N.NAGARESH
TUESDAY, THE 6TH DAY OF SEPTEMBER 2022/ 15TH BHADRA, 1944
                      WP(C) NO. 29060 OF 2022
PETITIONER:
         THOMAS GEORGE MUTHOOT
         AGED 60 YEARS
         S/O MATHEW M THOMAS,
         MUTHOOT TOWERS, M G ROAD
         ERNAKULAM, PIN - 682016
         BY ADVS.
         G.HARIKUMAR (GOPINATHAN NAIR)
         AKHIL SURESH
         ANU BALAKRISHNAN NAMBIAR
         ATHUL M.V.
RESPONDENTS:
    1    THE COMMISSIONER OF INCOME TAX (APPEALS) III
         POORNIMA, 28/243, NEAR MANORAMA JUNCTION,
         PANAMPILLY NAGAR,
         KOCHI, PIN - 682036
    2    DEPUTY COMMISSIONER OF INCOME TAX
         CENTRAL CIRCLE, AYAKAR BHAVAN,
         KOWDIAR P O, TRIVANDRUM, PIN - 695003

            SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, Kerala

     THIS     WRIT    PETITION     (CIVIL)     HAVING    COME     UP   FOR
ADMISSION    ON    06.09.2022,     THE    COURT    ON   THE     SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C).No.29060 of 2022


                                  ..2..


                             JUDGMENT

Dated this the 06th day of September, 2022

Against Ext.P1 notice of demand under Section 156 of

the Income Tax Act, 1961, the petitioner has preferred Ext.P3

appeal and Ext.P4 stay petition.

2. Heard the learned counsel for the petitioner and the

learned Standing Counsel representing the respondents.

3. As statutory appeal is pending, it will be only just

and proper that coercive proceedings, if any, are deferred till

stay petition of the petitioner is considered.

In these circumstances, the writ petition is disposed of

directing the 1st respondent to consider Ext.P3 appeal and

Ext.P4 stay petition and dispose of the same in accordance

with law. Ext.P3 appeal and Ext.P4 petition shall be

considered within a period of two months. Coercive

proceedings, if any, shall be deferred till the disposal of Ext.P4.

Sd/-

N. NAGARESH, JUDGE skj W.P.(C).No.29060 of 2022

..3..

APPENDIX OF WP(C) 29060/2022

PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2020-21 DATED 30.03.2022.

Exhibit P2 TRUE COPY OF STAY PETITION TO THE 2ND RESPONDENT DATED 15.07.2022 Exhibit P3 TRUE COPY OF THE APPEAL TO THE 1ST RESPONDENT DATED 22.04.2022.

Exhibit P4 TRUE COPY OF THE PETITION FOR STAY TO THE 1ST RESPONDENT DATED 21.07.2022. Exhibit P5 TRUE COPY OF THE JUDGMENT IN WP (C) NO.20772/2022 DATED 27.06.2022 OF THIS COURT.