"The High Court of Kerala directed the respondent CIT(App) to consider petitions for condonation of delay and stay within three months while keeping coercive proceedings in abeyance before disposing of W.P.(C) No. 765 of 2022.
Directions to consider delay and stay petitions within three months; coercive proceedings kept in abeyance.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 11TH DAY OF JANUARY 2022 / 21ST POUSHA, 1943
WP(C) NO. 765 OF 2022
PETITIONER:
SHRI.JACOB PULICKAL GEORGE 1 PULICKAL HOUSE, POONJAR P.O., KOTTAYAM-686581. BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN
RESPONDENTS:
1 THE INCOME TAX OFFICER WARD 2, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 1ST FLOOR, KOTTAYAM PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686001. 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI-110003.
BY ADV. SRI. JOSE JOSEPH, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 765 OF 2022
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BECHU KURIAN THOMAS, J.
----------------------------------------W.P.(C) No. 765 of 2022
Dated this the 11th day of January, 2022
JUDGMENT
Aggrieved by Ext. P1 order of assessment relating to assessment year 2017-18, petitioner has preferred Ext.P2 appeal before the 2nd respondent, along with Ext.P2(b) petition for condoning delay in filing Ext.P2 appeal. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P2(a). Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence, this writ petition.
WP(C) NO. 765 OF 2022
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condonation petition as well as Ext.P2(a) stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings
shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/- BECHU KURIAN THOMAS JUDGE
AJM
WP(C) NO. 765 OF 2022
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APPENDIX OF WP(C) 765/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 31.12.2019 ALONG WITH DEMAND NOTICE DATED 31.12.2019. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 14.2.20 SUBMITTED BEFORE THE 2ND RESPONDENT. Exhibit P2(a) STAY PETITION DATED 14.2.2020 SUBMITTED BEFORE THE 2ND RESPONDENT. Exhibit P2(b) TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY DATED 14.2.2020.
RESPONDENTS’ EXHIBITS: NIL
//TRUE COPY//
PA TO JUDGE
1 issue framed by the court
Whether the writ court can direct the appellate authority to dispose of delay and stay petitions.
SHRI.JACOB PULICKAL GEORGE
THE INCOME TAX OFFICER WARD 2, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM
THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM
THE COMMISSIONER OF INCOME TAX (APPEALS), DELHI
BECHU KURIAN THOMAS
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
