By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. FRIDAY, THE 29 DAY OF APRIL 2022 / 9TH VAISAKHA, 1944 WP(C) NO. 14994 OF 2022 PETITIONER: ABDUL JABBAR VAKKULATHILVAKKULATHIL HOUSE, UPPUNGAL, PUNNAYOORKULAM, P.O., THRISSUR – 679 561 BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI 1100012NATIONAL FACELESS APPEAL CENTRE, DELHI-110001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER SRI.JOSE JOSEPH, SR.STANDING COUNSELTHIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 29.04.2022, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: MOHAMMED NIAS. C.P.,J - - - - - - - - - - - - WP(C)No. 14994 of 2022 - - - - - - - - - - - - - - - - - - ---- Dated this the 29[th] day of April, 2022 JUDGMENT The petitioner, aggrieved by Ext.P1 & P2 orders of assessmenthas filed Exts.P3 and P4 appeals along with Exts.P5 and P6 stayapplications before the 2[nd] respondent. The petitioner submits thatthe 1[st] respondent is proposes to initiate coercive proceedingsnotwithstanding the pendency of Exts.P3 and P4 challenging Exts.P1& P2 assessment orders. The petitioner submits he has a strongcase to put forward to challenge Ext.P1 & P2 orders. He prays for adirection to consider Exts.P3 and P4 appeals and Exts.P5 and P6 stayapplications and to stay all coercive proceedings till its disposal. 2.Having regard to the facts and circumstances of the caseand after hearing the learned counsel on either side, I direct the 2[nd]respondent to pass orders, in accordance with law either on Exts.P3and P4 appeals or Exts.P5 and P6 stay applications whichever hedeems fit within a period of three months from the date of receipt ofa copy of this judgment and till orders as directed above are passed,all coercive proceedings pursuant to Exts.P1 and P2 will be kept inabeyance. Writ petition is disposed as above. Sd/- MOHAMMED NIAS. C.P.,JUDGE dlK 29.04.2022 APPENDIX OF WP(C) 14994/2022 PETITIONER'S EXHIBITSExhibit P1COPY OF THE ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15Exhibit P2COPY OF THE ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2017-18Exhibit P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.Exhibit P4COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.Exhibit P5COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.Exhibit P6COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.