By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 20 DAY OF JUNE 2022 / 30TH JYAISHTA, 1944WP(C) NO. 19809 OF 2022 PETITIONER: THAYYIL BALAKRISHNAN PRADEEPAGED 55 YEARSTHAYYIL HOUSE, KANIMANGALAM, PALISSERI, THRISSUR - 680 027. BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, INCOME TAX DEPARTMENT,AAYKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX DEPARTMENT, C.R.BUILDING, I.S.PRESS ROAD, KOCHI - 682 018. OTHER PRESENT: GP : ADV.JASMIN M M ; SC-ADV.JOSE JOSEPHSC : ADV.DR.THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 20.06.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2014-2015, petitioner has preferred an appealbefore the 1[st] respondent, a copy of which is produced asExt.P2. A petition for stay of proceedings pursuant to theassessment order has also been filed as Ext.P3. Petitionerapprehends coercive proceedings to be effected even before thepetition for stay is considered. Hence, this writ petition. 2. Having considered the submissions of the counsel forthe petitioner as well as the respondents, I am of the opinionthat this writ petition itself can be disposed with a direction. 3. Accordingly, there will be a direction to the 1[st]respondent to consider and pass orders on Ext.P3 stay petition,within a period of two months from the date of receipt of a copyof this judgment. Till such a decision is taken, all coerciveproceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/-GOPINATH P. JUDGE W.P.(C) No.19809/2022 -:3:- APPENDIX OF WP(C) 19809/2022 PETITIONER EXHIBITSExhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.