Wp(C)/29085/2022 Of Thomas John Muthoot v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 6 DAY OF SEPTEMBER 2022/ 15TH BHADRA, 1944 WP(C) NO. 29085 OF 2022 PETITIONER: THOMAS JOHN MUTHOOTAGED 60 YEARSS/O MATHEW M THOMAS,MUTHOOT HOUSE, KOZHENCHERRY,PATHANAMTHITTA, PIN - 689641BY ADVS.G.HARIKUMAR (GOPINATHAN NAIR)AKHIL SURESHANU BALAKRISHNAN NAMBIARATHUL M.V.1THE COMMISSIONER OF INCOME TAX (APPEALS) IIIPOORNIMA, 28/243, NEAR MANORAMA JUNCTION,PANAMPILLY NAGAR,KOCHI, PIN - 6820362DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE,AYAKAR BHAVAN, KOWDIAR P OTRIVANDRUM, PIN – 695003SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 06.09.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ..2.. JUDGMENT Dated this the 06[th] day of September, 2022 Against Ext.P1 notice of demand under Section 156 ofthe Income Tax Act, 1961, the petitioner has preferred Ext.P3appeal and Ext.P4 stay petition. 2.Heard the learned counsel for the petitioner and thelearned Standing Counsel representing the respondents. 3.As statutory appeal is pending, it will be only justand proper that coercive proceedings, if any, are deferred tillstay petition of the petitioner is considered. As statutory appeal is pending, it will be only just In these circumstances, the writ petition is disposed of directing the 1[st] respondent to consider Ext.P3 appeal andExt.P4 stay petition and dispose of the same in accordancewith law. Ext.P3 appeal and Ext.P4 petition shall beconsidered within a period of two months. Coerciveproceedings, if any, shall be deferred till the disposal of Ext.P4. Sd/- skj N. NAGARESH, JUDGE ..3.. APPENDIX OF WP(C) 29085/2022 PETITIONER'S EXHIBITSExhibit P1Exhibit P2Exhibit P3Exhibit P4Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER AY 2020-21 DATED 30.03.2022. TRUE COPY OF STAY PETITION TO THE 2ND RESPONDENT DATED 15.07.2022TRUE COPY OF THE APPEAL TO THE 1ST RESPONDENT DATED 22.04.2022TRUE COPY OF THE PETITION FOR STAY TO THE 1ST RESPONDENT DATED 21.07.2022TRUE COPY OF THE JUDGMENT IN WP (C) NO.20772/2022 DATED 27.06.2022 OF THISCOURT.