Preethi John Muthoot vs The Commissioner Of Income Tax ...
2022 Latest Caselaw 10047 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. 29125 OF 2022
PETITIONER:

               PREETHI JOHN MUTHOOT
               AGED 57 YEARS
               W/O THOMAS JOHN MUTHOOT
               MUTHOOT CENTRE, PUNNEN ROAD
               TRIVANDRUM, PIN - 695034
               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
OTHER PRESENT:


               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.29125 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.29125 of 2022

..3..

APPENDIX OF WP(C) 29125/2022

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

Exhibit P2 A TRUE COPY OF STAY PETITION TO THE 2ND RESPONDENT DATED 15.07.2022 Exhibit P3 A TRUE COPY OF THE APPEAL TO THE 1ST RESPONDENT DATED 22.04.2022 Exhibit P4 A TRUE COPY OF THE PETITION FOR STAY TO THE 1ST RESPONDENT DATED 21.07.2022 Exhibit P5 A TRUE COPY OF THE JUDGMENT IN WP (C) NO.20772/2022 DATED 27.06.2022 OF THIS COURT.