Wp(C)/17757/2022 Of Thrissur District Co-Operative Society Ltd v. The Additional / Joint / 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. 17757 OF 2022 PETITIONER/S: THRISSUR DISTRICT CO-OPERATIVE SOCIETY LTD.ACP OFFICE THRISSUR P. O., THRISSUR, KERALA - 680 001, REPRESENTED BY ITS SECRETARY SHEENA M. S. BY ADVS.ANIL D. NAIRTELMA RAJUP.K.BIJUEDATHARA VINEETA KRISHNAN RESPONDENT/S: 1THE ADDITIONAL / JOINT / ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRENEW 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: JUDGMENT Aggrieved by ExT.P1 order of assessment relating toassessment year 2016-17, 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. 17757 OF 2022 3 APPENDIX OF WP(C) 17757/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF ASSESSMENT ORDER DATED 26.03.2022 FOR THE ASSESSMENT YEAR 2016-17 ISSUED TO THE PETITIONER. Exhibit P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT ACKNOWLEDGING THE FILING OF THE APPEAL BEFORETHE 2ND RESPONDENT.