Deepak Padikkaparambil vs The ...
2023 Latest Caselaw 5309 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
          THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
   TUESDAY, THE 25TH DAY OF APRIL 2023 / 5TH VAISAKHA, 1945
                      WP(C) NO. 14366 OF 2023
PETITIONER:

           DEEPAK PADIKKAPPARAMBIL
           AGED 29 YEARS
           S/O. CHANDRAN, PADIKKAPPARAMBIL HOUSE, AYILAKKAD,
           EDAPPAL, MALAPPURAM, PIN - 679576
           BY ADVS.
           HARISANKAR V. MENON
           MEERA V.MENON
           R.SREEJITH
           K.KRISHNA
           PARVATHY MENON


RESPONDENTS:

    1      THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
           INCOME TAX/INCOME TAX OFFICER
           NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001
    2      NATIONAL FACELESS APPEAL CENTRE
           DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX
           (APPEALS)., PIN - 110001
    3      THE INCOME TAX OFFICER
           INCOME TAX DEPARTMENT, WARD 1 & TPS, AAYAKAR BHAVAN,
           ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.14366 of 2023
                                            2



                           MOHAMMED NIAS. C.P.,J
                        ------------------------
                            WP(C).No.14366 of 2023
                        - - - - - - - - - - - - - - - - - - - - - - --
                     Dated this the 25th day of April, 2023


                                    JUDGMENT

The petitioner, aggrieved by Ext.P1 order of assessment has

filed Exts.P2 appeal along with Exts.P3 stay application before the

2nd respondent. The petitioner submits that the 1st respondent is

proposing to initiate coercive proceedings notwithstanding the

pendency of Exts.P2 challenging Ext.P1 assessment order. The

petitioner submits he has a strong case to put forward to challenge

Ext.P1 order. He prays for a direction to consider Exts.P2 appeal and

Ext.P3 stay applications and to stay all coercive proceedings till its

disposal.

2. Having regard to the facts and circumstances of the case

and after hearing the learned counsel on either side, I direct the 2 nd

respondent to consider stay petition within three months from today.

Till orders are passed as directed above, all coercive steps will be

kept in abeyance.

Writ petition is disposed as above.

Sd/-

MOHAMMED NIAS. C.P., JUDGE

Raj/25.04.2023.

WP(C).No.14366 of 2023

APPENDIX OF WP(C) 14366/2023

PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD. 15-12-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 13-04-

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 13-04-2023 Exhibit P4 COPY OF JUDGMENT IN WPC NO. 11417/2023 OF THIS HON'BLE COURT DTD. 11-04-2023