The petitioner has approached this Court with the following prayers:
“a) issue a writ in the nature of certiorari or other appropriate writ, to call for all the records leading to Exhibits P13, P15 and P17 and quash Exhibits P13, P15 and P17 issued by the respondents.
b) issue a writ in the nature of mandamus or other appropriate writ, directing the respondents to desist from proceeding with Exhibits P13, P15 and P17 and further direct to stop all coercive steps against the petitioner.
c) to declare that the petitioner is not a defaulter in order to impose penalty under Section 271(1) © as he has paid the entire amount due as per the direction in Exhibit P7 judgment of this Hon'ble Court.
d) to issue appropriate orders or directions to stay all the further proceedings pursuant to Exhibit P13, P15 and P17 issued by the respondents till the disposal of this writ petition.
e) to issue appropriate orders or directions to dispose of Exhibit P14 appeal pending before the 3rd respondent taking into consideration of Exhibit P10 and P12.
f) issue appropriate writ, order or direction as this Hon'ble Court may deem fit and proper according to the facts and circumstances of the case.
g) Award cost of this proceedings to the petitioner.”
2. During the course of the proceedings, the learned Counsel for the petitioner submits that the entire tax liability mulcted upon the shoulders of the petitioner as per Ext.P1 has already been satisfied and Ext.P12 'NLC' (No Liability Certificate) has been issued to the petitioner. Despite this, on a fine morning, the petitioner has been served with Ext.P13 passed by the second respondent/Assistant Commissioner of Income Tax with regard to penalty under Section 271(1)(c) of the Income Tax Act. The petitioner already moved the appellate authority by filing Ext.P14. Grievance is with regard to the coercive proceedings by way of Exts.P15 and P17 , being taken in the meanwhile. The learned Counsel submits that the petitioner has already filed an I.A. for stay, though copy of the same is not produced along with the writ petition.
3. Heard the learned Standing Counsel for the respondents as well.
4. Considering the sequence of events and also the present stage of the proceedings, this Court does not find it necessary to go into the merits; more so when the matter is pending consideration before the appellate authority. The writ petition is disposed of, directing the appellate authority to consider and pass appropriate orders in the I.A. for stay, if any preferred by the petitioner, which shall be done at the earliest at any rate, within one month from the date of receipt of a copy of the judgment. Coercive proceedings shall be kept in abeyance till such time. Petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps.
P.R.RAMACHANDRA MENON JUDGE lk