The High Court directed the Appellate Authority to decide a stay petition regarding an assessment order within three months and stayed coercive proceedings during that period.
Direction to Appellate Authority to decide stay petition within three months; coercive proceedings kept in abeyance.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
MONDAY, THE 10TH DAY OF JANUARY 2022 / 20TH POUSHA, 1943
WP(C) NO. 415 OF 2022
PETITIONER:
BABU CHERIAN AGED 55 YEARS,S/O CHERIAN, THALAKKULATHIL HOUSE, MUTHOLY P.O., MURICKANAD KARA, PULIYANOOR VILLAGE, MEENACHIL TALUK, KOTTAYAM, PIN – 686573
BY ADVS. SRI.GEORGE MATHEW SRI.M.D.SASIKUMARAN SRI.PRAVEEN S. SRI.SUNIL KUMAR A.G SRI.DIPU JAMES SRI.MATHEW K.T. SRI.GEORGE K.V. ADV.STEPHY K REGI
RESPONDENTS:
1 UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, CENTRAL SECRETARIAT, NEW DELHI - 110 001, PIN – 110001
2 THE COMMISSIONER OF INCOME TAX (APPEALS) CIT(A), PUBLIC LIBRARY BUILDING, LAL BAHADUR SHASTHRI ROAD KOTTAYAM – 686 001
3 ASSISTANT COMMISSIONER OF INCOME TAX (CIRCLE & TPS), PUBLIC LIBRARY BUILDING, LAL BAHADUR SHASTHRI ROAD
W.P.(C) No.415/22
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KOTTAYAM – 686 001 BY ADV. MANU S., ASG OF INDIA BY CHRISTOPHER ABRAHAM, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.415/22
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BECHU KURIAN THOMAS, J.
W.P.(C) No.415 of 2022
Dated this the 10th day of January, 2022
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to assessment
year 2017-18, petitioner has preferred an appeal before the second respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS JUDGE
vps
W.P.(C) No.415/22
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APPENDIX
PETITIONER'S/S' EXHIBITS:
| EXT.P5 | TRUE COPY OF REPLY DTD.15.12.2021 SUBMITTED BY |
|---|---|
| PETITIONER TO 3RD RESPONDENT | |
| EXT.P6 | TRUE COPY OF TAX PAYER COUNTERFOIL DTD. |
| 15.12.2021 SUBMITTED BY PETITIONER |
1 issue framed by the court
Whether a writ petition can be disposed of by directing the appellate authority to consider a stay petition and keep coercive proceedings in abeyance.
Babu Cherian
Union of India (Income Tax Department)
Commissioner of Income Tax (Appeals), Kottayam
Assistant Commissioner of Income Tax
Bechu Kurian Thomas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
