Wp(C)/24007/2021 Of M N Prabhakaran Nair v. Income Tax Officer

WP(C) NO. 24007 OF 2021 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 3 DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943 WP(C) NO. 24007 OF 2021 PETITIONER: M N PRABHAKARAN NAIRAGED 84 YEARSS/O SANKARAN NAIR, RESIDING AT MOOTHEDATHU HOUSE, 1ST LANE PERUNNINAKULAM, IRUMPANAM P.O, KOCHI-382309.BY ADVS.A.BALAGOPALANA.RAJAGOPALANM.N.MANMADANM.S.IMTHIYAZ AHAMMEDP.SEENAASHER REVI JOB RESPONDENTS: 1INCOME TAX OFFICER ,NON CORPORATION WARD 2(2), OFFICE OF THE INCOME TAX OFFICER, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682018.2THE COMMISIONER OF INCOME TAX (APPEALS) IIG-51, PARAPILLY LN, MANORAMA JUNCTION, GIRI NAGAR,PANAMPILLY NAGAR, ERNAKULAM, KOCHI-682036.3INCOME TAX OFFICERCORPORATE WARD 2(5). OFFICE OF THE INCOME TAX OFFICER, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD,KOCI-682018. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 03.11.2021, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) NO. 24007 OF 2021 BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO.24007 OF 2021 …........................................ Dated this the 3[rd] day of November, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred an appeal beforethe 4[th] respondent, a copy of which is produced as Ext.P2. A petitionfor stay of proceedings pursuant to the assessment order has alsobeen filed as Ext.P3. Petitioner apprehends coercive proceedings tobe effected even before the petition for stay is considered. Hencethis writ petition. 2. Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that this writpetition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] respondent to consider and pass orders on Ext.P3 stay petition, within a period ofthree months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- AJM BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 24007/2021 PETITIONER’S EXHIBITS: Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. Exhibit P2 A TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE INCOME TAX APPEAL BY THE PETITIONER FOR THE PERIOD 2014-15. Exhibit P3 TRUE COPY OF THE STAY APPLICATION DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE RESPONDENT NO.2. Exhibit P4 LETTER ISSUED BY THE 3RD RESPONDENT BEARING NO.ITBA/RCV/F/17/2021-22/1036191017(1) DATED 6.10.2021 TO THE PETITIONER. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE