Wp(C)/24874/2021 Of Shri. Kadoor Aliyangat Shihab v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 11 DAY OF NOVEMBER 2021 / 20TH KARTHIKA, 1943 WP(C) NO. 24874 OF 2021 PETITIONER: SHRI. KADOOR ALIYANGAT SHIHAB,AGED 43 YEARSPARTNER, NEW STAR AGENCIES, STAR COMPLEX, KANNUR ROAD, CHALODE, KANNUR 670 595.BY ADVS.T.M.SREEDHARAN (SR.)ALAN PRIYADARSHI DEVV.P.NARAYANAN RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI 110 001.2THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, NEW DELHI 110 001.ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J =========================== W.P.(C) No.24874 of 2021 --------------------------------------- Dated this the 11[th] day of November, 2021 JUDGMENT Aggrieved by Ext.P1 assessment order, relating to assessment year 2017-2018, petitioner has preferredan appeal before the 2[nd] respondent, a copy of whichis produced as Ext.P3. A petition for stay ofproceedings pursuant to the assessment order hasalso been filed as Ext.P4. Petitioner apprehendscoercive proceedings to be effected even before thepetition for stay is considered. Hence, this writpetition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am ofthe opinion that this writ petition itself can bedisposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] respondent to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a copy of this judgment. 4. Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Ext.P2 demandnotice shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE AMV/11/11//2021 APPENDIX OF WP(C) 24874/2021 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED27.09.2021 ISSUED BY THE IST RESPONDENT FOR THEASSESSMENT YEAR 2017-18. Exhibit P2TRUE COPY OF THE DEMAND NOTICE DATED 27.09.2021ISSUED BY THE IST RESPONDENT FOR THE ASSESSMENTYEAR 2017-18.Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT DATED21.10.2021.Exhibit P4TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DATED22.10.2021. RESPONDENTS EXHIBITS : NIL