By Advs. Harisankar v. Menon Meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 28 DAY OF OCTOBER 2022 / 6TH KARTHIKA, 1944WP(C) NO. 34061 OF 2022 PETITIONER: M/S. WAYANAD SOCIAL SERVICE SOCIETY1, MANANTHAVADY, WAYANAD, PIN – 670 645.REPRESENTED BY ITS SECRETARY, FR. POWLOSE KOOTTALA JOSEPH BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE,DELHI, PIN – 100 001.INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE,DELHI, PIN – 100 001. 2NATIONAL FACELESS APPEAL CENTREDELHI , REPRESENTED BY THE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS), PIN – 110 001. OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner suffered Ext.P1 order of assessment under theprovisions of the Income Tax Act,1961. The petitioner has filedExt.P3 appeal challenging Ext.P1 order of assessment along withExt.P4 stay application before the 2[nd] respondent. The petitionerapprehends that recovery proceedings may be initiated pendingconsideration of the stay application by the 2[nd] respondent.2.Heard the learned Standing Counsel also.3.Having regard to the facts and circumstances of the caseand considering the limited nature of reliefs sought for by thepetitioner, the writ petition is disposed of directing the 2[nd]respondent to consider and pass orders on Ext.P4 stay applicationfiled in Ext.P3 appeal after affording an opportunity of hearing tothe petitioner within a period of two months from the date ofreceipt of a certified copy of this judgment. Till such time as ordersare passed on Ext.P4, any proceedings for recovery of amounts dueunder Ext.P1 order of assessment shall be kept in abeyance. ats Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 34061/2022 PETITIONER EXHIBITS Exhibit1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 15-11-2021 RESPONDENT FOR THE YEAR 2018-19 DTD. 15-11-2021 Exhibit P2COPY OF RECTIFICATION ORDER ISSUED BY THE 1ST RESPONDENT DTD. 20-12-2021RESPONDENT DTD. 20-12-2021 Exhibit P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-12-2021 THE 2ND RESPONDENT DTD. 14-12-2021 Exhibit P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-10-2022BEFORE THE 2ND RESPONDENT DTD. 14-10-2022