Wp(C)/12727/2022 Of Regional Cancer Centre (Rcc) v. Income Tax Department

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 7 DAY OF APRIL 2022 / 17TH CHAITHRA, 1944WP(C) NO. 12727 OF 2022 PETITIONER/S: REGIONAL CANCER CENTRE (RCC)MEDICAL COLLEGE,THIRUVANANTHAPURAMREPRESENTED BY ITS DIRECTOR, PIN - 695011BY ADVS.ATHUL SHAJIAKHIL SURESH RESPONDENT/S: 1INCOME TAX DEPARTMENTNATIONAL E-ASSESSMENT CENTRE, ROOM NO. 4012ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 2THE COMMISSIONER OF INCOME TAX( APPEALS)NFAC, IV, ROOM NO.109,LAXMI NAGAR, AAYKAR BHAWANNEW DELHI, PIN – 110092 BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 12727 OF 2022 -2- BECHU KURIAN THOMAS, J. =========================W.P.(C).No.12727 of 2022========================= Dated this the 7 th day of April, 2022 JUDGMENT Aggrieved by Ext.P2 order of assessment and Ext.P4 penaltyorder relating to assessment year 2018-19, petitioner has preferredappeals before the 2[nd] respondent, copies of which are produced asExt.P5 and Ext.P6. Petitions for stay of proceedings pursuant to theassessment order and penalty order have also been filed as Ext.P7 andExt.P8. Petitioner apprehends coercive proceedings to be effected evenbefore the petitions for stay are considered. Hence this writ petition. 2. Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that thiswrit petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] respondent toconsider and pass orders on Ext.P7 and Ext.P8 stay petitions, within aperiod of two months from the date of receipt of a copy of this WP(C) NO. 12727 OF 2022 -3- judgment. Till such a decision is taken, all coercive proceedingsagainst the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMASJUDGE uu07.04.2022 WP(C) NO. 12727 OF 2022 -4- APPENDIX OF WP(C) 12727/2022 PETITIONER EXHIBITSExhibit P1 Exhibit P3Exhibit P2 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7Exhibit P8 TRUE COPY OF DEMAND NOTICE U/S 156 DATED08.04.2021 TRUE COPY OF DEMAND NOTICE U/S 156 DATED09.02.2022. TRUE COPY OF ASSESSMENT ORDER U/S 143 (3) DATED 08.04.2021. TRUE COPY OF ASSESSMENT ORDER U/S 270 A DATED 10.02.2022 ISSUED BY THE 1ST RESPONDENT. TRUE COPY OF APPEAL FILED U/S 143(3) IN FORM NO.35 DATED 09.03.2022 BEFORE THE 2ND RESPONDENT ALONG WITH ANNEXURES. TRUE COPY OF APPEAL FILED U/S 270 IN FORM NO.35 DATED 09.03.2022 BEFORE THE 2ND RESPONDENT ALONG WITH ANNEXURES. TRUE COPY OF THE STAY PETITION AGAINST APPEAL FILED U/S 143 (3) DATED 08.03.2022. TRUE COPY OF THE STAY PETITION AGAINST APPEAL FILED U/S 270 DATED 09.03.2022.