Wp(C)/10814/2024 Of Yogakshema Trust v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax /Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15 DAY OF MARCH 2024 / 25TH PHALGUNA, 1945WP(C) NO. 10814 OF 2024 PETITIONER/S: YOGAKSHEMA TRUST REPRESENTED BY, ITS MANAGING TRUSTEE KESHAVA SMRITHI CHITHRA LANE, ALUVA, KERALA, PIN - 683101BY ADV SUVIN.R.MENON RESPONDENT/S: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER,INCOME TAX /INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI, PIN - 110001 2COMMISSIONER OF INCOME TAX (APPEALS)/ THE JOINT COMMISSIONER (APPEALS) COMMISSIONER (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO 245 A NORTH BLOCK, NEW DELHI, PIN - 110001BLOCK, NEW DELHI, PIN - 110001 SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 10814 OF 2024 2 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2018-19 under the Income Tax Act, 1961, thepetitioner has preferred an appeal before the 2[nd] respondent,a copy of which is produced as Ext.P3. A petition for stay ofproceedings pursuant to the assessment order has also beenfiled as Ext.P4. Petitioner apprehends coercive proceedingseven before the petition for stay is considered. Hence, thiswrit petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondent-Department, I am ofthe opinion that this writ petition itself can be disposed with adirection. 3. Accordingly, there will be a direction to the 2[nd]respondent to consider and pass orders on Ext.P3 appeal,within a period of three months from the date of receipt of acertified copy of this judgment. Till such a decision is taken,all coercive proceedings against the petitioner in respect ofExts. P1 and P2 shall be kept in abeyance. The writ petition is disposed of as above. Sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 10814/2024 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 A TRUE COPY OF THE ASSESSMENT ORDER DATED06/04/2021 UNDER SECTION 143(3) READ WITHSECTIONS 143(3A) & 143(3B) OF THE INCOME-TAXACT FOR THE AY 2018-19 ISSUED BY THE FIRSTRESPONDENT A TRUE COPY OF THE NOTICE OF DEMAND DATED06/04/2021 UNDER SECTION 156 OF THE INCOME-TAX ACT, 1961 A TRUE COPY OF THE FIRST APPEAL E-FILED ON13/08/2021 FOR THE AY 2018-19 A TRUE COPY OF THE STAY PETITION, SEND BYPOST TO THE APPELLATE AUTHORITY THROUGH POST,FOR THE AY 2018-19