Wp(C)/22158/2021 Of Dr.ambedkar Educational And Cultural Trust v. The Additional/Joint/Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 13 DAY OF OCTOBER 2021 / 21ST ASWINA, 1943 WP(C) NO. 22158 OF 2021 PETITIONER: DR.AMBEDKAR EDUCATIONAL AND CULTURAL TRUST,WARD III. B.NO. 339, PULLUR PERIYA, KASARAGOD DISTRICT 671316, REPRESENTED BY ITS CHAIRMAN -MUJEEB C.M.BY ADVS.DIVYA RAVINDRANLINCY GLANCY RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAX,INCOME TAX OFFICER, NATIONAL E - ASSESSMENT CENTER, DELHI 110001.2THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL E- ASSESSMENT CENTER DELHI 110 001. SRI,CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J ------------------------------- WP(C) NO. 22158 of 2021 -------------------------------- Dated this the 13[th] day of October, 2021 JUDGMENT Aggrieved by Ext.P3 order of assessment relating to assessment year 2018-19, petitioner has preferred anappeal before the 2[nd] respondent, a copy of which isproduced as Ext.P4. A petition for stay of proceedingspursuant to the assessment order has also been filed asExt.P5. Petitioner apprehends coercive proceedings tobe effected even before the petition for stay isconsidered. Hence this writ petition. 2.Having considered the submissions of theCounsel for the petitioner as well as the respondents, Iam of the opinion that this writ petition itself can bedisposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] respondent to consider and pass orders on Ext.P5 staypetition, within period of three months from the date of receipt of a copy of this judgment. Till such decision is taken, all coercive proceedings shall be kept inabeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE AJ/13.10.2021 APPENDIX OF WP(C) 22158/2021 PETITIONER EXHIBITSExhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 TRUE COPY OF THE CERTIFICATE OF REGISTRATION U/S 12AA OF THE ACT DATED 18.9.2015.TRUE COPY OF THE RESPONSE SUBMITTED BY THE PETITIONER ON E FILING PORTAL ON VARIOUS DATES. TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3)R.W.S. 144 DATED 19.05.2021 ISSUED BY THE ISTRESPONDENT. TRUE COPY OF THE APPEAL FILED AGAINST THE ASSESSMENT ORDER DATED 11.8.2021 FOR AY 2018-19 BEFORE THE 2ND RESPONDENT. TRUE COPY OF THE STAY PETITION DATED 31.8.2021 FILED BEFORE THE 2ND RESPONDENT ALONG WITH ACKNOWLEDGEMENT.