Wp(C)/11995/2022 Of S.mohanan Nair v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 4 DAY OF APRIL 2022 / 14TH CHAITHRA, 1944WP(C) NO. 11995 OF 2022 PETITIONER/S: S.MOHANAN NAIR,"MOHANAM", T.C. NO. 55/294, KAIMANAM, THIRUVANANTHAPURAM- 695 018. BY ADVS.V.P.NARAYANAN NISHA JOHN RESPONDENT/S: 1THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, ANNEXRE, KOWDIAR, THIRUVANANTHAPURAM- 695 003.CENTRAL CIRCLE, AAYAKAR BHAVAN, ANNEXRE, KOWDIAR, THIRUVANANTHAPURAM- 695 003. 2THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI 110 003.NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI 110 003.3THE TAX RECOVERY OFFICER, OFFICE OF THE TAX RECOVERY OFFICER, KANOMKULATHY TOWERS, INCOME TAX OFFICE, ERNAKULAM 682 011.OFFICE OF THE TAX RECOVERY OFFICER, KANOMKULATHY TOWERS, INCOME TAX OFFICE, ERNAKULAM 682 011. OTHER PRESENT: SRI.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.11995 of 2022 ---------------------------------------- Dated this the 4[th] day of April, 2022 JUDGMENT Aggrieved by Ext.P1, Ext.P4 and Ext.P7 orders of assessment relating to assessment years 2006-07, 2007-08 and 2008-09,petitioner has preferred Ext.P2, Ext.P5 and Ext.P8 appeals beforethe 2nd respondent. Petitions for stay of proceedings pursuant tothe assessment orders have also been filed as Ext.P3, Ext.P6 andExt.P9. Petitioner apprehends coercive proceedings to be effectedeven before the petitions for stay are considered. Hence this writpetition. 2. Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that thiswrit petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2nd respondentto consider and pass orders on Ext.P3, Ext.P6 and Ext.P9 staypetitions, within a period of three months from the date of receipt ofa copy of 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/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 11995/2022