Wp(C)/7307/2022 Of Subramanyan Harikumar v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 7 DAY OF MARCH 2022 / 16TH PHALGUNA, 1943 WP(C) NO. 7307 OF 2022 PETITIONER: SUBRAMANYAN HARIKUMAR29/58-4, 42/509 MANIS, M.G ROAD, KARNAKI NAGAR, PALAKKAD KERALA 678 012BY ADVS.DIVYA RAVINDRANLINCY GLANCYRETHIN R. RESPONDENTS: 1INCOME TAX OFFICERWARD 1 AND TPS, PALAKKAD, AAYAKAR BHAVAN, INCOME TAX OFFICE, CHURCH ROAD, PALAKKAD 678 0142THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAX,INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, NEW DELHI 110 0033THE COMMISSIOENR OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTER (NFAC) INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWARHARLAL STADIUM, NEW DELHI 110 003 OTHER PRESENT: ADV. JOSE JOSEPH -S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON07.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7307 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 7307 of 2022 ---------------------------------------- Dated this the 7[th] day of March, 2022JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, petitioner has preferred anappeal before the 3[rd]respondent, a copy of which isproduced as Ext.P3. A petition for stay of proceedingspursuant to the assessment order has also been filed asExt.P4. Petitioner apprehends coercive proceedings to beeffected even before the petition for stay is considered.Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of theopinion that this writ petition itself can be disposed of witha direction. 3. Accordingly, there will be a direction to the 3[rd]respondent to consider and pass orders on Ext.P4 stay WP(C) NO. 7307 OF 2022 -:3:- petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision istaken, all coercive proceedings pursuant to Ext.P2 penaltyorder under Section 271D of the Income Tax Act 1961,shall be kept in abeyance. The writ petition is disposed of as above. Sd/- AJM BECHU KURIAN THOMAS JUDGE WP(C) NO. 7307 OF 2022 -:4:- APPENDIX OF WP(C) 7307/2022 PETITIONER’S EXHIBITS : Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 10-10-2019 ISSUED BY THE 1ST RESPONDENT.Exhibit P2TRUE COPY OF THE PENALTY ORDER DATED 19-01-2022 ISSUED BY THE 2ND RESPONDENT. Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 16-02-2022 E-FILED BEFORE THE 3RD RESPONDENT. Exhibit P4TRUE COPY OF THE STAY PETITION DATED 13-02-2022, E-FILED BEFORE THE 3RD RESPONDENT. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE