M/S. Kizhakkeparambil Natural Rock Constructions Llp1 v. Menon1

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 21 DAY OF FEBRUARY 2023 / 2ND PHALGUNA, 1944 WP(C) NO. 5608 OF 2023 PETITIONER: 1M/S. KIZHAKKEPARAMBIL NATURAL ROCK CONSTRUCTIONS LLP1/302, VADAKKEKALAM, MANGALAM DAM, PAKLAKKAD, PIN - 678706REPRESENTED BY ITS. DESIGNATED PARTNER, TOM GEORGE.BY ADVS.HARISANKAR V. MENON1/302, VADAKKEKALAM, MANGALAM DAM, PAKLAKKAD, PIN - 678706REPRESENTED BY ITS. DESIGNATED PARTNER, TOM GEORGE.BY ADVS.HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERTAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2NATIONAL FACELESS APPEAL CENTRENATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001REPRSENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001REPRSENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)3THE INCOME TAX OFFICERWARD 2, INCOME TAX DEPARTMENT, PALAKKAD, PIN - 678014WARD 2, INCOME TAX DEPARTMENT, PALAKKAD, PIN - 678014 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. ------------------------------------ W.P.(C.) No.5608 of 2023 ------------------------------------ Dated this the 21[st] day of February, 2023JUDGMENT Admit. DSGI takes notice for respondents 1 and 2.Standing counsel takes notice for the 3[rd] respondent. 2. The limited prayer in this writ petition is for adirection to the 2[nd] respondent to dispose of Exts.P2appeal filed against Ext.P1 assessment order and P3stay petition. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2[nd]respondent to take up Ext.P2 appeal and Ext.P3 staypetition and hear and dispose of the stay petition withintwo months. The coercive steps for recovery shall bekept in abeyance till then. Sd/- T.R.RAVI JUDGE APPENDIX OF WP(C) 5608/2023 PETITIONER’S EXHIBITS EXHIBIT P1COPTY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 31-03-2022EXHIBIT P2COPYOF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 25-04-2022EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 12-12-2022EXHIBIT P4COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DTD. 13-02-2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE