By Advs.harisankar v. Menonmeera V.menonharisankar V. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 25 DAY OF APRIL 2023 / 5TH VAISAKHA, 1945 WP(C) NO. 14366 OF 2023 PETITIONER: DEEPAK PADIKKAPPARAMBILAGED 29 YEARSEDAPPAL, MALAPPURAM, PIN - 679576 S/O. CHANDRAN, PADIKKAPPARAMBIL HOUSE, AYILAKKAD, BY ADVS.HARISANKAR V. MENONMEERA V.MENONHARISANKAR V. MENONMEERA V.MENON R.SREEJITH K.KRISHNAPARVATHY MENONPARVATHY MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2NATIONAL FACELESS APPEAL CENTREDELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX(APPEALS)., PIN - 110001DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX(APPEALS)., PIN - 1100013THE INCOME TAX OFFICERINCOME TAX DEPARTMENT, WARD 1 & TPS, AAYAKAR BHAVAN,ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014INCOME 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: MOHAMMED NIAS. C.P.,J - - - - - - - - - - - - - - - - - - - - - - - - WP(C).No.14366 of 2023 - - - - - - - - - - - - - - - - - - - - - - -- Dated this the 25[th] day of April, 2023 JUDGMENT The petitioner, aggrieved by Ext.P1 order of assessment hasfiled Exts.P2 appeal along with Exts.P3 stay application before the2[nd] respondent. The petitioner submits that the 1st respondent isproposing to initiate coercive proceedings notwithstanding thependency of Exts.P2 challenging Ext.P1 assessment order. Thepetitioner submits he has a strong case to put forward to challengeExt.P1 order. He prays for a direction to consider Exts.P2 appeal andExt.P3 stay applications and to stay all coercive proceedings till itsdisposal. 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 consider stay petition within three months from today.Till orders are passed as directed above, all coercive steps will bekept in abeyance. Writ petition is disposed as above. Sd/- MOHAMMED NIAS. C.P., JUDGE 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. 13-04-2023 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