Wp(C)/19042/2022 Of Jose Choondal Ukkru v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 13 DAY OF JUNE 2022 / 23RD JYAISHTA, 1944 WP(C) NO. 19042 OF 2022 PETITIONER/S: JOSE CHOONDAL UKKRU,AGED 60 YEARSXII/162, CHOONDAL HOUSE, CHOONDAL P.O., THRISSUR DISTRICT, PIN-680 502.BY ADVS.C.A.JOJOJIMMI JOSESHAFFIE THOMAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110 001.2THE INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110 001.3THE INCOME TAX OFFICER, WARD 1 & TPS, GURUVAYUR, WEST NADA, THRISSUR, PIN-680 101. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P3 order of assessment relating toassessment year 2016-17, petitioner has preferred an appealbefore the 1[st] respondent, a copy of which is produced asExt.P5. A petition for stay of proceedings pursuant to theassessment order has also been filed as Ext.P6. Petitionerapprehends coercive proceedings even before the petition forstay is considered. Hence, this writ petition. 2. Having considered the submissions of the counsel forthe petitioner as well as the respondents, I am of the opinionthat this writ petition itself can be disposed with a direction. 3. Accordingly, there will be a direction to the 1[st]respondent to consider and pass orders on Ext.P6 staypetition, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a copy of this judgment. Till such a decision istaken, all coercive proceedings against the petitioner shall bekept in abeyance. The writ petition is disposed of as above. sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 19042/2022 PETITIONER EXHIBITSExhibit P1 Exhibit P2 Exhibit P3Exhibit P4 Exhibit P5Exhibit P6Exhibit P7 A TRUE COPY OF THE VENDOR LICENSE RENEWED DATED 01.04.2022 BY AN ORDER NO.S.D. 28/2022 ISSUED BY THE DISTRICT TREASURY OFFICER., A TRUE COPY OF THE STATEMENT FROM THE SUB TREASURY THALAPPILLY DATED 13.05.2022.A TRUE COPY OF THE ASSESSMENT ORDER DATED 27.03.2022 ISSUED BY THE 2ND RESPONDENT. A TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 FOR AN AMOUNT OF RS.99,69,659/- DATED 27.03.2022 ISSUED BY THE 2ND RESPONDENT. A TRUE COPY OF THE APPEAL DATED 12.05.2022 BEFORE THE 1ST RESPONDENT. A TRUE COPY OF THE STAY PETITION DATED 11.05.2022 BEFORE THE 1ST RESPONDENT. A TRUE COPY OF THE DEMAND LETTER DATED 03.06.2022 ISSUED BY THE 3RD RESPONDENT.