Wp(C)/16040/2022 Of Shaji Pulikallumpuram Varughese v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 17 DAY OF MAY 2022 / 27TH VAISAKHA, 1944 WP(C) NO. 16040 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 RAJUEDATHARA VINEETA KRISHNAN RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE CENTRAL, KOTTAYAM, KERALA-686 001.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, ERNAKULAM, KERALA-682 011. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P1 series of orders of assessment relating toassessment years 2014-2015, 2015-2016, 2016-2017, 2017-2018,2018-2019 and 2019-2020 petitioner has preferred appeals beforethe 2[nd] respondent, copy of which are produced as Ext.P2 series.Petitions for stay of proceedings pursuant to the assessment ordershave also been filed as Ext.P3 series. Petitioner apprehendscoercive proceedings to be effected even before the petition forstay is considered. Hence this writ petition. 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 2[nd] respondentto consider and pass orders on Ext.P3 series of stay petitions,within a period of two months from the date of receipt of a copy ofthis 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/- ZIYAD RAHMAN A.A. JUDGE APPENDIX OF WP(C) 16040/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2014-15.RESPONDENT FOR THE A.Y. 2014-15. Exhibit P1(a)TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2015-16.RESPONDENT FOR THE A.Y. 2015-16. Exhibit P1(b)TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2016-17.RESPONDENT FOR THE A.Y. 2016-17. Exhibit P(c)TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2017-18.RESPONDENT FOR THE A.Y. 2017-18. Exhibit P(d)TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2018-19.RESPONDENT FOR THE A.Y. 2018-19. Exhibit P(e)TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2019-20.RESPONDENT FOR THE A.Y. 2019-20. Exhibit P2TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2014-15. THE 2ND RESPONDENT FOR THE A.Y. 2014-15. Exhibit P2(a)TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2015-16.THE 2ND RESPONDENT FOR THE A.Y. 2015-16. Exhibit P(b)TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2016-17.THE 2ND RESPONDENT FOR THE A.Y. 2016-17. Exhibit P2(c)TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2017-18THE 2ND RESPONDENT FOR THE A.Y. 2017-18 Exhibit P2(d)TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2018-19. THE 2ND RESPONDENT FOR THE A.Y. 2018-19. Exhibit P2(e)TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2019-20.THE 2ND RESPONDENT FOR THE A.Y. 2019-20. Exhibit P3TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2014-15.2ND RESPONDENT FOR THE A.Y. 2014-15. Exhibit P3(a) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2015-16. RESPONDENT FOR THE A.Y. 2015-16. Exhibit P3(b)TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2016-17. RESPONDENT FOR THE A.Y. 2016-17. Exhibit P3(c) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2017-18. RESPONDENT FOR THE A.Y.2017-18. Exhibit P2(d)TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2018-19. THE 2ND RESPONDENT FOR THE A.Y. 2018-19. Exhibit P2(e)TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2019-20.THE 2ND RESPONDENT FOR THE A.Y. 2019-20. Exhibit P3TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2014-15.2ND RESPONDENT FOR THE A.Y. 2014-15. Exhibit P3(a) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2015-16. RESPONDENT FOR THE A.Y. 2015-16. Exhibit P3(b)TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2016-17. RESPONDENT FOR THE A.Y. 2016-17. Exhibit P3(c) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2017-18. RESPONDENT FOR THE A.Y.2017-18. Exhibit P3(d)TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2018-19RESPONDENT FOR THE A.Y. 2018-19 Exhibit P3(e) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2019-20.RESPONDENT FOR THE A.Y. 2019-20. Exhibit P4TRUE COPY OF LETTER OF DEMAND OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER.RESPONDENT ISSUED TO THE PETITIONER. Exhibit P5TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT.PETITIONER TO THE 3RD RESPONDENT. Exhibit P6 TRUE COPY OF THE EMAIL DATED 10.05.2022 SENT BY THE 3RD RESPONDENT TO THE PETITIONER. PETITIONER.