Kozhikode Daya Hospitals Private Limited, V-302 And v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 23 DAY OF NOVEMBER 2021 / 2ND AGRAHAYANA, 1943 WP(C) NO. 26119 OF 2021 PETITIONER: KOZHIKODE DAYA HOSPITALS PRIVATE LIMITED, V-302 AND 303, SHORNUR ROAD, NEAR VIYYUR BRIDGE, THRISSUR -680 022, REPRESENTED BY ITS MANAGING DIRECTOR, K.P. AHAMMED KOYA.BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER ( TDS ),AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680 0012COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, NEW DELHI110 001. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.26119 of 2021 ---------------------------------------- Dated this the 23[rd] day of November, 2021JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16, petitioner has preferred a secondappeal before the 2[nd] respondent, a copy of which isproduced as Ext.P2. A petition for stay of proceedingspursuant to the assessment order has also been filed asExt.P3. Petitioner apprehends coercive proceedings to beeffected even before the petition for stay is considered.Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of theopinion that this writ petition itself can be disposed of witha direction. 3. Accordingly, there will be a direction to the 2[nd] respondent to consider and pass orders on Ext.P3 staypetition, within a period of three months from the date of WP(C) NO. 26119 OF 2021 3 receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMASJUDGE AJM APPENDIX OF WP(C) 26119/2021 PETITIONER’S EXHIBITS: Exhibit P1COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE