Wp(C)/13831/2022 Of Vrindavan Builders Private Limited v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 12 DAY OF APRIL 2022 / 22ND CHAITHRA, 1944WP(C) NO. 13831 OF 2022 PETITIONER: M/S.VRINDAVAN BUILDERS PRIVATE LIMITED OPPOSITE NST, WORKSHOP, CIRCULAR ROAD, DIMAPUR, NAGALAND-797112 REPRESENTED BY ITS DIRECTOR – VARUN RAJ BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALI RESPONDENTS: THE ASSISTANT COMMISSIONER OF INCOME TAX1CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, “POORNIMA”, PANAMPILLY NAGAR, COCHIN-682036 OTHER PRESENT: SRI. JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 12.04.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: VIJU ABRAHAM,J --------------------------------- W.P.(C).No.13831 of 2022 ------------------------------------- Dated this the 12[th] day of April, 2022 JUDGMENT Petitioner herein is an assessee before the 1[st] respondent.Ext.P1 is the assessment order along with the demand notice for the assessment year 2017-2018. The petitioner haschallenged the order of assessment evidenced by Ext.P1, asper Ext.P2 appeal filed along with Ext.P3 stay application.The grievance raised by the petitioner is that Exts.P2 & P3 arenot being considered by the 2[nd] respondent and therespondents are proceeding with coercive steps to recoverthe amount due as per Ext.P1 assessment order. 2. Heard the learned counsel for the petitioner as well asthe learned Government Pleader. 3. The above writ petition is disposed of with a direction to the 2[nd] respondent to take up and dispose of Ext.P3 stayapplication within a period of 2 months from the date ofreceipt of a copy of this judgment. Till a decision is taken as WP(C) NO.13831 OF 2022 3 directed above, all coercive steps to recover any amountpursuant to Ext.P1 order of assessment, shall be kept inabeyance. Sd/- VIJU ABRAHAM, JUDGE pm APPENDIX PETITIONER'S EXHIBITS EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.3.2022 PASSED BYTHE 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE ANDCOMPUTATION OF INCOME EXT.P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.03.2022 FORAY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3 TRUE COPY OF THE STAY PETITION DATED 5.4.2022 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18 RESPONDENTS' EXHIBITS: NIL