Wp(C)/25693/2021 Of V.a.joseph v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 18 DAY OF NOVEMBER 2021 / 27TH KARTHIKA, 1943 WP(C) NO. 25693 OF 2021 PETITIONER/S: V.A.JOSEPHAGED 54 YEARSS/O ANTONY, 49/1701, VADAKKATH HOUSE, ELAMAKARA P.O.PENEKKARAPEELIKADU, COCHIN-682 016 BY ADVS.LEEJOY MATHEW.V.RAKESH LEO RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAXOFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN-682 018 2THE ASSESSING OFFICER, OFFICE OF THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER NATIONAL E-ASSESSMENT CENTREDELHI-1110 001 3THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001 OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. =============================== W.P.(C)No.25693 of 2021 ----------------------------------------------------- Dated this the 18[th] day of November, 2021 JUDGMENT The petitioner has preferred an appeal against the Income taxAssessment for the year 2018-19. Along with the appeal, petitioner has alsopreferred an application for stay as per Exts.P3 and P3 (a). 2.Having regard to the contentions raised, I am of the view that thiswrit petition can be disposed of directing the 3[rd] respondent to consider andpass appropriate orders on the stay petition within a period of three monthsfrom the date of receipt of a copy of this judgment. Till then, all coerciveproceedings pursuant to Ext.P1 Assessment order shall be kept in abeyance. The writ petition is disposed of as above. sd/ BECHU KURIAN THOMAS, JUDGE jm/ APPENDIX OF WP(C) 25693/2021 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE ASSESSMENT ORDER U/S 143(30 R/W 144B DATED 22.4.2021 Exhibit P2 A TRUE COPY OF THE NOTICE U/S 274/R/W 270A DATED 22.4.2021 Exhibit P3 & P3(A)A TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORETHE 3RD RESPONDENT ALONG WITH THE ACKNOWLEDGMENT OF STAY APPLICATION Exhibit P4TRUE COPY OF THE LETTER OF DEMAND DATED 11.11.2021