Wp(C)/27201/2021 Of Muhammed Shafi Parappurath Puthiyapurayil v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 1 DAY OF DECEMBER 2021 / 10TH AGRAHAYANA, 1943 WP(C) NO. 27201 OF 2021 PETITIONER : MUHAMMED SHAFI PARAPPURATH PUTHIYAPURAYIL, AGED 48 YEARS, TMC AKBAR TRADERS, TALIPARAMBA, KANNUR-670141. BY ADVS.T.M.SREEDHARAN (SR.)V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENTS : 1THE INCOME TAX OFFICER,WARD 3, KANNUR-673001.WARD 3, KANNUR-673001. 2THE ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI-110 001. 3THE 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 ON01.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.27201 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 1[st] day of December, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2018-2019, petitioner has preferred an appeal before the3[rd] respondent, a copy of which is produced as Ext.P2. A petition for stay ofproceedings pursuant to the assessment order has also been filed asExt.P3. Petitioner apprehends coercive proceedings to be effected evenbefore the petition for stay is considered. Hence this 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 3[rd] respondentto 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 sucha decision is taken, all coercive proceedings against the petitioner shall bekept in abeyance. The writ petition is disposed of as above. RKM Sd/- BECHU KURIAN THOMAS, JUDGE APPENDIX OF WP(C) 27201/2021 PETITIONER'S EXHIBITS: Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DATED 03.09.2021 WITH DEMAND NOTICE. Exhibit P2TRUE COPY OF MEMORANDUM OF APPEAL DATED 09.09.2021. Exhibit P3TRUE COPY OF STAY PETITION DATED 13.10.2021 Exhibit P4TRUE COPY OF THE ORDER DATED ISSUED BY THE1ST RESPONDENT DATED 04.10.2021.