Wp(C)/14494/2022 Of Kerala Karshaka Sahakarana Federation Limited v. Additional/ Joint/Deputy/ Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.TUESDAY, THE 26 DAY OF APRIL 2022 / 6TH VAISAKHA, 1944WP(C) NO. 14494 OF 2022 PETITIONER: KERALA KARSHAKA SAHAKARANA FEDERATION LIMITED,KERA TOWER, WATER WORKS COMPOUND, VELLAYAMBALAM, THIRUVANANTHAPURAM - 695 033 REPRESENTED BY ITS MANAGING DIRECTOR, MR.ASHOK R. BY ADVS. ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNAN RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110 001.CENTRE, NEW DELHI - 110 001. 2COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110 001.NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 26.04.2022, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2013-2014, petitioner has preferred an appealbefore the 1[st] respondent, a copy of which is produced as Ext.P2.A petition for stay of proceedings pursuant to the assessmentorder has also been filed as Ext.P3. Petitioner apprehendcoercive proceedings to be effected even before the petition forstay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel forthe petitioner as well as the respondents, I am of the opinionthat this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 1[st]respondent to consider and pass orders on Ext.P3 stay petition,within a period of two months from the date of receipt of a copyof this judgment. Till such a decision is taken, all coerciveproceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- ZIYAD RAHMAN A.A. JUDGE PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 25/03/2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2TRUE COPY OF THE APPEAL IN FORM NO.35 FILED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT.