JUDGMENT

Dated this the 8th day of December, 2023

1.The present writ petition has been filed seeking following reliefs:- “i. Call for the records and issue a writ of mandamus or any other appropriate writ, order or direction, directing the 3rd respondent to consider and pass appropriate orders in EXT.P.3, EXT.P.4(a) and EXT.P.5(a) appeals as expeditiously as possible.

ii. Issue a writ of mandamus or any other appropriate writ, order or direction staying further proceedings against the petitioner pursuant to EXT.P.2, P.4 & P.5 orders as demanded through EXT.P.6 demand notice. iii. Alternatively, call for the records and issue a writ of mandamus or any other appropriate writ, order or direction, directing the 3rdrespondent to consider and pass appropriate orders in EXT.P.3(a) interlocutory application for condonation of delay and EXT.P.4(b) & EXT.P.5(b) interlocutory applications for stay as expeditiously as possible.”

2.The petitioner, who is a widow, was dependent on the income of her late husband Mr. Jayaprakash P, who was an auto rickshaw driver. The assessment under Section 147 r/w Section 144 and B of the Income Tax Act, 1961 ( ‘the IT Act’ for short) was completed in respect o