Wp(C)/20312/2022 Of Amrutheswari Jewellers v. The Additional Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 22 DAY OF JUNE 2022 / 1ST ASHADHA, 1944WP(C) NO. 20312 OF 2022 PETITIONER/S: AMRUTHESWARI JEWELLERS,PREMIER JUNCTION, OCHIRA, ALAPPUZHA, KERALA 690 533, REPRESENTED BY ITS MANAGING PARTNER JAYANTHAKUMAR. BY ADVS.ARUN V.G. (K/795/2004)V.JAYA RAGIR.HARIKRISHNAN (KAMBISSERIL) NEERAJ NARAYAN RESPONDENT/S: 1THE ADDITIONAL COMMISSIONER OF INCOME TAX ,DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE-I, ALAPPUZHA688 001.DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE-I, ALAPPUZHA688 001. 2THE ASSISTANT COMMISSIONER OF INCOME TAX, DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, ALAPPUZHA 688 001.DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, ALAPPUZHA 688 001. 3THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTER DELHI 110 11.NATIONAL FACELESS APPEAL CENTER DELHI 110 11. 4THE COMMISSIONER INCOME TAX APPEAL , BAKER HILLS, KOTTAYAM 686 002.BAKER HILLS, KOTTAYAM 686 002. OTHER PRESENT: SRI. JOSE JOSEPH(SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15and Ext.P4 demand notice dated 14.12.2021, the petitioner has preferred anappeal before the 3[rd] respondent, the Commissioner of Income Tax (Appeals), acopy of which is produced as Ext.P2. A petition for stay of proceedings pursuant tothe assessment order has also been filed as Ext.P5. Petitioner apprehends coerciveproceedings before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner aswell as the respondents, I am of the opinion that this writ petition itself can bedisposed of with a direction. 3. Accordingly, there will be a direction to the 3[rd] respondent Commissionerof Income Tax (Appeals), before whom Exts.P2 & P5 are pending, to consider andpass orders on Ext.P5 stay petition, within a period of two months from the dateof receipt of a copy of this judgment. Till such time the demand against thepetitioner shall not be enforced. The writ petition is disposed of as above. Sd/- okb/23.6.22 GOPINATH P. JUDGE APPENDIX OF WP(C) 20312/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 143(3) READ WITH 147 OF THE INCOME TAX ACT. Exhibit P2 A TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER ASSAILING THE EXT. P1 ASSESSMENT ORDER. Exhibit P3 A TRUE COPY OF THE ARGUMENT NOTE FILED BY THE PETITIONER DATED 05.07.2021 BEFORE THE 1ST RESPONDENT. Exhibit P4 A TRUE COPY OF THE NOTICE NO. ITBA/COM/F/17/2021-22/1037786581 DATED 14.12.2021. Exhibit P5 A TRUE COPY OF THE STAY PETITION DATED 17.01.2022 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.