Deepak Padikkaparambil vs the Additional/Joint/Deputy/Asst. Commissioner of Income Tax/Income Tax Officer

Deepak Padikkaparambil vs The Additional/Joint/Deputy/Asst. Commissioner of Income Tax/Income Tax Officer

Type Court Judgment Court Kerala Decided Apr 25, 2023

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Citation: sooperkanoon.com/1357101
Court: Kerala High Court
Judge: Honourable Mr.Justice Mohammed Nias C.P.
Decided On: Apr 25, 2023
Case Number: WP(C)/14366/2023

Parties & Advocates

Appellant / Petitioner

Deepak Padikkaparambil

Respondent

The Additional/Joint/Deputy/Asst. Commissioner of Income Tax/Income Tax Officer

Excerpt

.....same day delivered the following: mohammed nias. c.p.,j ------------------------ - - - - - - - - - - - - - - - - - - - - - - -- dated this the 25th day of april, 2023judgmentthe petitioner, aggrieved by ext.p1 order of assessment has filed exts.p2 appeal along with exts.p3 stay application before the 2nd respondent. the petitioner submits that the 1st respondent is proposing to initiate coercive proceedings notwithstanding the pendency of exts.p2 challenging ext.p1 assessment order. the petitioner submits he has a strong case to put forward to challenge ext.p1 order. he prays for a direction to consider exts.p2 appeal and ext.p3 stay applications and to stay all coercive proceedings till its disposal.2. having regard to the facts and circumstances of the caseand after hearing the learned counsel on either side, i direct the 2 nd respondent to consider stay petition within three months from today. till orders are passed as directed above, all coercive steps will be kept in abeyance. writ petition is disposed as above. sd/- mohammed nias. c.p., judge raj/25.04.2023. appendix of wp(c) 14366/2023 petitioner exhibits exhibit p1 copy of assessment order issued by the 1st respondent for the year 2021-22 dtd. 15-12-2022 exhibit p2 copy of appeal filed by the petitioenrbefore the 2nd respondent dtd. 13-04exhibit p3 copy of stay petition filed by the petitioner before the 2nd respondent dtd. 13-04-2023 exhibit p4 copy of judgment in wpc no. 11417/2023 of this hon'ble court dtd. 11-04-2023

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 25TH DAY OF APRIL 2023 / 5TH VAISAKHA, 1945 WP(C) NO. 14366 OF 2023 PETITIONER: DEEPAK PADIKKAPPARAMBIL AGED 29 YEARS S/O. CHANDRAN, PADIKKAPPARAMBIL HOUSE, AYILAKKAD, EDAPPAL, MALAPPURAM, PIN - 679576 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 1 & TPS, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MOHAMMED NIAS. C.P.,J ------------------------ - - - - - - - - - - - - - - - - - - - - - - -- Dated this the 25th day of April, 2023

JUDGMENT

The petitioner, aggrieved by Ext.P1 order of assessment has filed Exts.P2 appeal along with Exts.P3 stay application before the 2nd respondent. The petitioner submits that the 1st respondent is proposing to initiate coercive proceedings notwithstanding the pendency of Exts.P2 challenging Ext.P1 assessment order. The petitioner submits he has a strong case to put forward to challenge Ext.P1 order. He prays for a direction to consider Exts.P2 appeal and Ext.P3 stay applications and to stay all coercive proceedings till its disposal.

2. Having regard to the facts and circumstances of the case

and after hearing the learned counsel on either side, I direct the 2 nd respondent to consider stay petition within three months from today. Till orders are passed as directed above, all coercive steps will be kept in abeyance. Writ petition is disposed as above. Sd/- MOHAMMED NIAS. C.P., JUDGE Raj/25.04.2023. APPENDIX OF WP(C) 14366/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD. 15-12-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIOENR

BEFORE THE 2ND RESPONDENT DTD. 13-04Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 13-04-2023 Exhibit P4 COPY OF JUDGMENT IN WPC NO. 11417/2023 OF THIS HON'BLE COURT DTD. 11-04-2023

Same Court & Year Kerala · 2023 Same Parties Deepak Padikkaparambil vs The Additional/Joint/Deputy/Asst. C... Same Judge Honourable Mr.Justice Mohammed Nias C.P.