Wp(C)/10165/2022 Of Avitis Super Speciality Hospitals (P) Ltd v. The Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax

PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 24 DAY OF MARCH 2022 / 3RD CHAITHRA, 1944 WP(C) NO. 10165 OF 2022 PETITIONER: AVITIS SUPER SPECIALITY HOSPITALS (P) LTD.,FLAT NO.401, BLUE LAGOON APARTMENTS, WATER LAND ROAD, KADAVANTHRA., KOCHI-682 020, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, MR.DEEPAK NAIR RAMAKRISHNAN.BY ADVS.V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOSISAAC THOMASP.G.CHANDAPILLAI ABRAHAMALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENTS: 1THE ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI-110 001.2THE INCOME TAX OFFICER, WARD 1 & TPS, AAYAKAR BHAVAN, PALAKKAD-678 010.3THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110 001.4THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE-673 001.5THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXNATIONAL E-ASSESSMENT CENTRE, NEW DELHI-110 001. OTHER PRESENT: ADV.JOSE JOSEPH SC FOR I.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.10165 of 2022 ---------------------------------------- Dated this the 24[th] day of March, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-2019, petitioner has preferred anappeal before the 3[rd] 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 3[rd]respondent to consider and pass orders on Ext.P3 stay W.P.(C) No.10165 of 2022 -:3:- petition, within a period of two months from the date ofreceipt of a copy of this judgment. Till such a decision istaken, all coercive proceedings shall be kept in abeyance. The writ petition is disposed of as above. AJM Sd/- BECHU KURIAN THOMAS JUDGE W.P.(C) No.10165 of 2022 -:4:- APPENDIX OF WP(C) 10165/2022 PETITIONER’S EXHIBITS : Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 13.09.2021 TOGETHER WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. 13.09.2021 TOGETHER WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. Exhibit P2TRUE COPY OF THE APPEAL DATED 05.10.2021FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT ALONG WITH ACKNOWLEDGEMENT OFRECEIPT OF APPEAL.FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT ALONG WITH ACKNOWLEDGEMENT OFRECEIPT OF APPEAL. Exhibit P3TRUE COPY OF THE STAY PETITION DATED 05.10.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. 05.10.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P4TRUE COPY OF THE APPLICATION DATED 06.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT UNDER SECTION 220(6) OF THE INCOME TAX ACT, 1961.06.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT UNDER SECTION 220(6) OF THE INCOME TAX ACT, 1961. Exhibit P5TRUE COPY OF THE ORDER DATED 11.10.2021 OF THE 2ND RESPONDENT. OF THE 2ND RESPONDENT. Exhibit P6TRUE COPY OF THE ORDER DATED 28.02.2022 OF THE 4TH RESPONDENT. OF THE 4TH RESPONDENT. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE