Wp(C)/13972/2022 Of Sreevalsam Jewellers v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 19 DAY OF APRIL 2022 / 29TH CHAITHRA, 1944WP(C) NO. 13972 OF 2022 PETITIONER: M/S SREEVALSAM JEWELLERSGROUND FLOOR, SREE VALSOM BUILDING, MC ROAD, PANDALAM, PATHANAMTHITTA -689501, KERALA, REPRESENTED BY ITS MANAGING PARTNER VARUN RAJ.BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALI RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001.CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-III,28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682036.28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682036. BY ADV.JOSE JOSEPH – STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 19.04.2022, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: VIJU ABRAHAM, J ….................................... W.P.(C) No.13972 of 2022 …............................................. Dated this the 19th day of April, 2022 JUDGMENT The petitioner has approached this Court seeking a direction to the 2nd respondent to dispose of Ext.P2appeal and Ext.P3 stay petition.appeal and Ext.P3 stay petition. 2. I have heard the learned Standing Counselappearing for respondents.appearing for respondents. 3. The above writ petition is disposed of with adirection to the 2nd respondent to consider andpass orders on Ext.P3 stay petition within a periodof three months from the date of receipt of a copydirection to the 2nd respondent to consider andpass orders on Ext.P3 stay petition within a periodof three months from the date of receipt of a copy of this judgment. Till such time, furtherproceedings pursuant to Ext.P1 order ofassessment, shall be kept in abeyance.proceedings pursuant to Ext.P1 order ofassessment, shall be kept in abeyance. The writ petition is disposed of. Sd/- VIJU ABRAHAM, JUDGE APPENDIX OF WP(C) 13972/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDERDATED 23.3.2022 PASSED BY THE 1STRESPONDENT FOR AY - 2017-18 ALONGWITH DEMAND NOTICE AND COMPUTATION OFINCOME. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEALDATED 2.4.2022 FOR AY- 2017-18 FILEDBY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED5.4.2022 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR AY-2017-18. RESPONDENTS EXHIBITS : NIL