Wp(C)/4351/2022 Of Shaji Nadesan v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 9 DAY OF FEBRUARY 2022 / 20TH MAGHA, 1943WP(C) NO. 4351 OF 2022 PETITIONER/S: SHAJI NADESANAGED 48 YEARS4 C, SHREESHTAM HEERA GRACE, KOWDIAR P.O., THIRUVANANTHAPURAM, KERALA, INDIA-695003.BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNANARAVIND SREEKUMAR RESPONDENT/S: 1INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE - NEAC, ROOM NO.402,2ND FLOOR, E-RAMP, NEAR GATE NO.10, JAWAHARLAL NEHRU STADIUM, DELHI-110003.2COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, ROOM NO.402, 2NDFLOOR, E-RAMP, NEAR GATE NO.10, JAWAHARLAL NEHRU STADIUM, DELHI-110003.THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 09.02.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ---------------------------------------- W.P.(C) No. 4351 of 2022 ----------------------------------------------------- Dated this the 9[th] day of February, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2018-19, petitioner has preferred an appealbefore the 2[nd] respondent, a copy of which is produced asExt.P2. A petition for stay of proceedings pursuant to theassessment order has also been filed as Ext.P3. Petitionerapprehends coercive proceedings to be effected even before thepetition for stay 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 opinionthat this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd]respondent to consider and pass orders on Ext.P3 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/- Dxy BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 4351/2022 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2018-19 PASSED BY THE 1ST RESPONDENT.Exhibit P2TRUE COPY OF THE APPEAL MEMORANDUM FILEDBEFORE THE 2ND RESPONDENT DATED 20.11.2021. Exhibit P3TRUE COPY OF STAY PETITION FILED BY THE PETITIONER.