Wp(C)/28330/2021 Of Nazarudheen Mohammed v. The Commissioner Of Income Tax (Appeals) Iii

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 23 DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 WP(C) NO. 28330 OF 2021 PETITIONER/S: NAZARUDHEEN MOHAMMED,AGED 64 YEARSS/O.MOHAMMED ABDUL KHADER, TC 36/1335(1), JIHAS MANZIL, AZIZ NAGAR, VALLAKADAVU P.O., THIRUVANANTHAPURAM.BY ADVS.BABU S. NAIRSMITHA BABU RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS) III,G51, PARAPILLY LANE, MANORAMA JUNCTION, PANAMPILLY NAGAR, ERNAKULAM DISTRICT, PIN-682 036.2THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALCIRCL1 1, KOWDIAR P.O., THIRUVANANTHAPURAM, PIN-695 003. OTHER PRESENT: SRI.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28330 OF 2021 BECHU KURIAN THOMAS, J.========================W.P.(C)No.28330 of 2021 ------------------------------------------------ Dated this the 23[rd] day of December, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2019-20, petitioner has preferred an appealbefore the 1[st] respondent, a copy of which is produced as Ext.P3.A petition for stay of proceedings pursuant to the assessmentorder has also been filed as Ext.P4. Petitioner apprehendscoercive proceedings to be effected even before the petition forstay is considered. Hence this writ petition. 2.Having considered the submissions of the counsel forthe 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 1[st]respondent to consider and pass orders on Ext.P4 stay petition,within a period of two months from the date of receipt of a copyof this judgment. Till such a decision is taken, all coerciveproceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 28330/2021 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE2ND RESPONDENT AGAINST THE PETITIONER DATED 26.09.2021.Exhibit P2TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 26.09.2021 DEMANDING AN AMOUNT OF RS.75,46,522/-Exhibit P3TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 22.10.2021.Exhibit P4TRUE COPY OF THE APPLICATION FOR STAY SUBMITTEDBY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 22.10.2021.