By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaachyuth Menonparvathy Menonpadmanathan K.v

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 12 DAY OF MARCH 2024 / 22ND PHALGUNA, 1945WP(C) NO. 9438 OF 2024 PETITIONER/S: M/S.GIANT PROPERTIES INDIA PVT. LTD.,LTDI TC 5 1416 5 MOTOR PLAZA HEIGHTS, NH ROAD, SREEKARYAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS DIRECTOR, RAJU K. THOMAS, PIN - 695617 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAACHYUTH MENONPARVATHY MENONPADMANATHAN K.V. RESPONDENT/S: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 1100012THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001 OTHER PRESENT: P.R. AJITH KUMAR -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 9438 of 2024 JUDGMENT Petitioner suffered Ext.P1 order of assessment under theprovisions of the Income Tax Act, 1961. Petitioner has preferredExt.P2 appeal along with Ext.P3 application for stay before the 2[nd]respondent. The only limited relief sought for by the petitioner is for adirection to the 2[nd] respondent to consider and pass orders on Ext.P3stay petition, after affording an opportunity of hearing to thepetitioner, and to suspend recovery of any amounts due in terms ofExt.P1, pending consideration of Ext.P3 stay petition. 2. Heard the learned Standing Counsel for the Department also. 3. Having heard the learned counsel appearing for the petitionerand the learned Standing Counsel appearing for the Department andconsidering the limited nature of plea sought for by the petitioner, thiswrit petition stands disposed of directing the 2[nd] respondent toconsider and pass orders on Ext.P3 stay petition, after affording anopportunity of hearing to the petitioner. Till such time the orders are W.P.(C) No. 9438 of 2024 passed in Ext.P3, any proceedings for recovery of amount due interms of Ext.P1 shall remain suspended. das sd/- GOPINATH P.,JUDGE APPENDIX OF WP(C) 9438/2024 PETITIONER EXHIBITSExhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2017-18DTD. 31-03-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 28-08-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTDTD. 30-08-2022