Wp(C)/25060/2021 Of Shubha Kooliyot Valappil v. Income Tax Officer (Ao)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 12 DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 WP(C) NO. 25060 OF 2021 PETITIONER/S: Smt. SHUBHA KOOLIYOT VALAPPIL,W/O.CHENOLI PARAPRATH SIVARAJ (DECEASED ASSESSEE), SHIVASAKTHI, P.O.KAKKAD, KANNUR-670 005. BY ADVS.T.M.SREEDHARAN (SR.)V.P.NARAYANANNISHA JOHN RESPONDENT/S: 1INCOME TAX OFFICER (AO),WARD 1 & TPS, KANNUR-670 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110 001. BY ADV. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2018-19, petitioner has preferred an appealbefore the 2nd respondent, a copy of which is produced asExt.P2. Petition for stay of proceedings pursuant to theassessment order has also been filed as Ext.P3. Petitionerapprehends coercive proceedings to be effected even before thepetition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion thatthis writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2ndrespondent or the competent authority to consider and passorders on Ext.P3 stay petition, within a period of three monthsfrom the date of receipt of a copy of this judgment. Till such a WP(C) NO. 25060 OF 2021 -3- decision is taken, all coercive proceedings initiated against thepetitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE uu 12.11.2021 -4- APPENDIX OF WP(C) 25060/2021 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 21.09.2021 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FILEDBY THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 01.11.2021. Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DATED 21.10.2021.