Wp(C)/29118/2022 Of Thomas Muthoot v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 6 DAY OF SEPTEMBER 2022/ 15TH BHADRA, 1944 WP(C) NO. 29118 OF 2022 PETITIONER: THOMAS MUTHOOTAGED 56 YEARSS/O MATHEW M THOMAS, MUTHOOT TOWERS, M G ROADERNAKULAM, PIN - 682016BY ADVS.G.HARIKUMAR (GOPINATHAN NAIR)AKHIL SURESH RESPONDENTS: 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 O, TRIVANDRUM, PIN – 695003SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALATHIS 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 ofdirecting 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) 29118/2022 PETITIONER'S EXHIBITSExhibit P1Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2020-21 DATED 25.03.2022. A TRUE COPY OF STAY PETITION TO THE 2ND RESPONDENT DATED 15.07.2022A TINE COPY OF THE APPEAL TO THE LST RESPONDENT DATED 22.04.2022 Exhibit P3Exhibit P4Exhibit P5 A TRUE COPY OF THE PETITION FOR STAY TO THE 1[st] RESPONDENT DATED 21.07.2022.A TRUE COPY OF THE JUDGMENT IN WP (C) NO.20772/2022 DATED 27.06.2022 OF THISCOURT.