Wp(C)/17720/2022 Of Thrissur District Police Co-Operative Society Ltd v. Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 1 DAY OF JUNE 2022 / 11TH JYAISHTA, 1944WP(C) NO. 17720 OF 2022 PETITIONER/S: THRISSUR DISTRICT POLICE CO-OPERATIVE SOCIETY LTDACP OFFICE THRISSUR P.O, THRISSUR, KERALA - 680001, REPRESENTED BY ITS SECRETARY SHEENA M.S. ACP OFFICE THRISSUR P.O, THRISSUR, KERALA - 680001, BY ADVS.ANIL D. NAIRTELMA RAJUP.K.BIJUEDATHARA VINEETA KRISHNAN RESPONDENT/S: 1ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110001. 2COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI - 110001. SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17720 OF 2022 2 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2014-15, petitioner has preferred an appealbefore the 2[nd] respondent, a copy of which is produced asExt.P2. A petition for stay of proceedings pursuant to theassessment order has also been filed as Ext.P3. Petitionerapprehends coercive proceedings 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 with a direction. 3. Accordingly, there will be a direction to the 2[nd]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 in respect of Ext.P1 shall bekept in abeyance. The writ petition is disposed of as above sd/-GOPINATH P.JUDGE WP(C) NO. 17720 OF 2022 3 APPENDIX OF WP(C) 17720/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF ASSESSMENT ORDER DATED 26.03.2022 FOR THE ASSESSMENT YEAR 2014-15 ISSUED TO THE PETITIONER. Exhibit P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT ACKNOWLEDGING THE FILED OF THE APPEAL BEFORE THE 2ND RESPONDENT.