Wp(C)/15978/2022 Of Shaji Pulikallumpuram Varughese v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 13 DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 15978 OF 2022 PETITIONER: SHAJI PULIKALLUMPURAM VARUGHESE, MEMANA CHITS AND FINANCIERS MEMANA PLAZA, T.K ROAD, PULLAD, PATHANAMTHITTA, KERALA - 689 548. BY ADVS.ANIL D. NAIRTELMA RAJU EDATHARA VINEETA KRISHNAN RESPONDENTS : 1ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL, KOTTAYAM, KERALA- 686 001.2COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110 001.3THE TAX RECOVERY OFFICER, OFFICE OF THE TAX RECOVERY OFFICE, KANDANKULATHY TOWERS, KERALA - 682 011.SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 13.05.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: T.R.RAVI, J. ------------------------------------------------ W.P(C) No.15978 of 2022 ---------------------------------------------------- Dated this the 13[th] day of May, 2022. J U D G M E N T The petitioner has preferred Ext.P2 series appeal and Ext.P3series stay petitions before the second respondent. Since the petitioner has already invoked the statutory remedy,this writ petition is disposed of directing the second respondent toconsider and pass orders on Ext.P2 series appeal and Ext.P3 seriesstay petitions at the earliest. The second respondent shall take up Ext.P3 series staypetitions and dispose of the same within a period of three months.There will be an interim stay of coercive proceedings for recovery tillthen. The writ petition is disposed of accordingly. amk Sd/- T.R.RAVI, JUDGE APPENDIX Exhibit P2(d) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2018-2019 DATED27-04-2022.2ND RESPONDENT FOR THE A.Y.2018-2019 DATED27-04-2022. Exhibit P2(e) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2019-2020 DATED27-04-2022.2ND RESPONDENT FOR THE A.Y.2019-2020 DATED27-04-2022.Exhibit P3TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2014-2015 DATED 27-04-2022. RESPONDENT FOR THE A.Y.2014-2015 DATED 27-04-2022. Exhibit P3(a) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2015-2016 DATED 27-04-2022. RESPONDENT FOR THE A.Y.2015-2016 DATED 27-04-2022. Exhibit P3(b) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2016-2017 DATED 27-04-2022. RESPONDENT FOR THE A.Y.2016-2017 DATED 27-04-2022. Exhibit P3(c) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2017-2018 DATED 27-04-2022. RESPONDENT FOR THE A.Y.2017-2018 DATED 27-04-2022. Exhibit P3(d) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2018-2019 DATED 27-04-2022. RESPONDENT FOR THE A.Y.2018-2019 DATED 27-04-2022. Exhibit P3(e) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2019-2020 DATED 27-04-2022. RESPONDENT FOR THE A.Y.2019-2020 DATED 27-04-2022. Exhibit P4TRUE COPY OF LETTER OF DEMAND OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER DATED 22-04-2022.RESPONDENT ISSUED TO THE PETITIONER DATED 22-04-2022.Exhibit P5TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT DATED 9-5-2022PETITIONER TO THE 3RD RESPONDENT DATED 9-5-2022EXHIBIT P6TRUE COPY OF THE EMAIL DATED 10-05-2022 SENT BY THE 3RD RESPONDENT TO THE PETITIONER. SENT BY THE 3RD RESPONDENT TO THE PETITIONER.