Wp(C)/13825/2022 Of Smt. Pooja Raj Pillai v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 12 DAY OF APRIL 2022 / 22ND CHAITHRA, 1944WP(C) NO. 13825 OF 2022 PETITIONER: SMT.POOJA RAJ PILLAI, RAJAVALSAM, PANANGADU, P.O.PANDALAM, PATHANAMTHITTA-689501 BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALI RESPONDENTS: THE ASSISTANT COMMISSIONER OF INCOME TAX1CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, “POORNIMA”, PANAMPILLY NAGAR, COCHIN-682036 OTHER PRESENT: SRI. JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 12.04.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C) No.13825 of 2022 2 VIJU ABRAHAM,J --------------------------------- W.P.(C).No.13825 of 2022 ------------------------------------- Dated this the 12[th] day of April, 2022 JUDGMENT Petitioner herein is an assessee before the 1[st] respondent. Ext.P1 is the assessment order along with thedemand notice for the assessment year 2016-2017. Thepetitioner has challenged the order of assessment evidencedby Ext.P1, as per Ext.P2 appeal filed along with Ext.P3 stayapplication. The grievance raised by the petitioner is thatExts.P2 & P3 are not being considered by the 1[st] respondentand the respondents are proceeding with coercive steps torecover the amount due as per Ext.P1 assessment order. 2. Heard the learned counsel for the petitioner as well asthe learned Government Pleader. 3. The above writ petition is disposed of with a direction to the 2[nd] respondent to take up and dispose of Ext.P3 stayapplication within a period of 2 months from the date ofreceipt of a copy of this judgment. Till a decision is taken as WP(C) No.13825 of 2022 3 directed above, all coercive steps to recover any amountpursuant to Ext.P1 order of assessment, shall be kept inabeyance. Sd/- VIJU ABRAHAM, JUDGE pm WP(C) No.13825 of 2022 4 APPENDIX PETITIONER'S EXHIBITS EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.3.2022 PASSEDBY THE 1ST RESPONDENT FOR AY-2016-17 ALONG WITH DEMAND NOTICEAND COMPUTATION OF INCOME EXT.P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.03.2022FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3 TRUE COPY OF THE STAY PETITION DATED 5.4.2022 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2016-17 RESPONDENTS' EXHIBITS: NIL