Wp(C)/15809/2023 Of New Year Kuries Private Limited v. Income Tax Officer, Assessment Unit

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 31 DAY OF MAY 2023 / 10TH JYAISHTA, 1945 WP(C) NO. 15809 OF 2023 PETITIONER: JUDGMENT Dated this the 31[st] day of May, 2023 The writ petition is filed interalia, to direct therespondents 1 and 2 to refrain from proceedingwith recovery proceedings pursuant to Ext.P1assessment order. 2. When the matter was taken up forconsideration today, the learned counsel for thepetitioner submitted that the petitioner will besatisfied if a direction is issued to the secondrespondent to consider and dispose of Ext.P3 staypetition, which is filed in Ext.P2 appeal,expeditiously. 3. The petitioner’s case is that, challengingExt.P1 assessment order, the petitioner haspreferred Ext.P2 appeal and Ext.P3 stay petitionbefore the second respondent. Despite Ext.P3stay petition pending consideration since 01.04.2023, the second respondent has not taken action on the same. The petitioner isapprehensive that the respondents may enforceExt.P1 order. Hence, the writ petition. 4. Heard; Sri.Alan Priyadarshi Dev, the learned counsel appearing for the petitioner andSri. Jose Joseph, the learned counsel appearingfor the respondents. Having considered the pleadings and materials on record and taking note of thesubmission made by the learned counselappearing for the petitioner, I deem it appropriateto dispose of the writ petition in the followingmanner: (i) The second respondent is directed to consider and dispose of Ext.P3 stay petition inaccordance with law and as expeditiously aspossible, at any rate, within a period of fourmonths from the date of receipt of a certified WPC No.15809 of 2023 copy of this judgment after affording thepetitioner an opportunity of being heard. (ii) Needless to mention, if the secondrespondent proposes to pass a conditional orderof stay, he shall state reasons for the same. (iii) Until such time as orders are passed onExt.P3 stay petition, all further proceedingspursuant to Ext.P1 order shall be kept inabeyance. SKP/31-05 Sd/- C. S. DIASJUDGE APPENDIX OF WP(C) 15809/2023 PETITIONER’S EXHIBITS:EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THEFIRST RESPONDENT DATED 28.12.2022EXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.01.2023 FILED BEFORE 2ND RESPONDENTEXHIBIT-P3TRUE COPY OF THE STAY PETITION DATED 01.04.2023FILED BEFORE THE 2ND RESPONDENTEXHIBIT-P4TRUE COPY OF STAY APPLICATION FILED BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX, CALICUT DATED 27.01.2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE