IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, 23RD DAY OF AUGUST 2017/1ST BHADRA, 1939 WP(C).No. 27892 of 2017 (J) PETITIONER(S): SHAHID HASSAN, NALAKATHU KANDATHIL, KOTTAYIPARAMBIL, KOTTAYI PUTHENPURA, NEDUMBASSERY P.O., ALUVA, ERNAKULAM - 683 585. BY ADVS.DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR SRI.T.T.BIJU SRI.K.P.KESAVAN NAIR SMT.T.THASMI RESPONDENT(S)/RESPONDENTS:-: 1. CENTRAL BOARD OF DIRECT TAXES(CBDT), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM, INCOME TAX DEPARTMENT, PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM - 686 001. 3. COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI - 682 036. BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-08-2017, COURT ON SAME DAY DELIVERED FOLLOWING: nkr WP(C).No. 27892 of 2017 (J) APPENDIX PETITIONER(S)' EXHIBITS: EXHIBIT P1. TRUE COPY OF ASSESSMENT ORDER DATED 31.12.2016 ISSUED BY 2ND RESPONDENT. EXHIBIT P2. TRUE COPY OF MEMORANDUM OF APPEAL DATED 23.02.2017 FILED AND PENDING BEFORE 3RD RESPONDENT. EXHIBIT P3. TRUE COPY OF STAY APPLICATION DATED 23.02.2017 FILED BEFORE 3RD RESPONDENT. EXHIBIT P4. TRUE COPY OF DEMAND NOTICE NO.AKHPH2111E DATED 31.12.2016 ISSUED BY 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS:NIL ----------------------- /TRUE COPY/ P.A.TO JUDGE nkr K. VINOD CHANDRAN, J. ===================== W.P.(C) No.27892 of 2017 - J =========================== Dated this 23rd day of August, 2017 Judgment Ext.P1 is assessment order passed against petitioner for assessment year 2014-15. Against which, petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition before 3rd respondent. Appeal and stay petition are pending before 3rd respondent. In meanwhile, coercive proceedings have been initiated. It is in this context, writ petition has been filed. 2. In above circumstances, it is directed that appellate authority, 3rd respondent herein, consider and dispose of Ext.P3 stay application within period of two months from date of receipt of certified copy of this judgment and coercive proceedings be stayed until such orders are passed, which order shall determine matter thereafter. W.P.(C)No.27892/2017 2 writ petition is disposed of without any observation on merits and keeping in abeyance recovery till such time as directions herein are complied with by appellate authority, whose orders shall determine further steps thereafter. Sd/- K . VINOD CHANDRAN, JUDGE SB/23/08/2017 // true copy // P.A to Judge Shahid Hassan v. Central Board of Direct Taxes, New Delhi / Assistant Commissioner of Income-tax, Central Circle, Kottayam / Commissioner of Income-tax (Appeals), Kochi