Wp(C)/14812/2022 Of Roy Markose v. Additional/Joint/Deputy/Asst.commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.FRIDAY, THE 29 DAY OF APRIL 2022 / 9TH VAISAKHA, 1944WP(C) NO. 14812 OF 2022 PETITIONER: ROY MARKOSEAGED 67 YEARSPALLICKAPPARAMBIL HOUSE, PUTHENCHANTHA P.O., VAKATHANAM, CHANGANASSERY, KOTTAYAM - 686 538. BY ADV RAMESH CHERIAN JOHN RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASST.COMMISSIONER OF INCOME TAXINCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENTCENTRE, DELHI.2INCOME TAX OFFICERWARD I, OFFICE OF THE INCOME TAX OFFICER, PUBLICLIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM - 686 001. 3COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI. THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 29.04.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: MOHAMMED NIAS. C.P.,J - - - - - - - - - - - - WP(C)No. 14812 of 2022 - - - - - - - - - - - - - - - - - - ---- Dated this the 29[th] day of April, 2022 JUDGMENT The petitioner, aggrieved by Ext.P1 order of the assessment hasfiled Ext.P2 appeal along with Ext.P3 stay application before the 3[rd]respondent. The petitioner submits that the 1[st] respondent is proposes toinitiate coercive proceedings notwithstanding the pendency of Exts.P2and P3 challenging Ext.P1 assessment order. The petitioner submits hehas a strong case to put forward to challenge Ext.P1 order. He prays for adirection to consider Ext.P2 appeal and Ext.P3 stay application and tostay all coercive proceedings till its disposal. Having regard to the facts and circumstances of the case and afterhearing the learned counsel on either side, I direct the 3[rd] respondent topass orders, in accordance with law either on Ext.P2 appeal or Ext.P3stay application whichever he deems fit within a period of six weeks fromthe date of receipt of a copy of this judgment and till orders as directedabove are passed, all coercive proceedings pursuant to Ext.P1 will bekept in abeyance. Writ petition is disposed as above. Sd/- MOHAMMED NIAS. C.P.,JUDGE APPENDIX OF WP(C) 14812/2022 PETITIONER'S EXHIBITSExhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 25/03/2022 COMPLETED U/S. 147 R/W SEC. 144B OF THE ACT ALONG WITH NOTICE OFDEMAND. Exhibit P2 TRUE COPIES OF THE APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL FILED BEFORE THE 3RD RESPONDENT ONLINE. Exhibit P3 TRUE COPY OF THE STAY APPLICATION ACCOMPANIED BY THE AFFIDAVIT WHICH WAS FILED ALONG WITH EXT.P2 APPEAL ON 19/04/2022.