Wp(C)/23378/2021 Of Mulamoottil Financiers Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 28 DAY OF OCTOBER 2021 / 6TH KARTHIKA, 1943 WP(C) NO. 23378 OF 2021 PETITIONER/S: MULAMOOTTIL FINANCIERS LTD1, MULAMOOTTIL BUILDINGS, MARKET ROAD, KOZHENCHERRY, PATHANATMHITTA - 689641, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER DR. ASHELY MULAMOOTTIL. BY ADVS.JOSEPH MARKOSE (SR.)ABRAHAM JOSEPH MARKOSISAAC THOMASP.G.CHANDAPILLAI ABRAHAMALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110001. 2COMMISSIONER OF INCOME TAX (APPELAS)NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110001. 3THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE - 1, THIRUVALLA - 689101. 4THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110001. OTHER PRESENT: SRI.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO. 23378 OF 2021 …........................................ Dated this the 28[th] day of October, 2021 JUDGMENT Aggrieved by Ext.P1 and Ext.P2 orders of assessment relating to assessment years 2015-16 and 2016- 17, petitioner has preferred appeals before the 2[nd]respondent. Petitions for stay of proceedings pursuant to theassessment orders have also been filed as Ext.P7 and P8.Petitioner apprehends coercive proceedings to be effectedeven before the petitions for stay are considered. Hence thiswrit petition. 2. Having considered the submissions of the learned counsel for the petitioner as well as the respondents,I am of the opinion that this writ petition itself can bedisposed of with a direction. Accordingly, there will be a direction to the 2[[nd]] 3.Accordingly, there will be a direction to the 2[[nd]]respondent to consider and pass orders on Ext.P7 and Ext.P8 stay petitions, within period of three months from the date ofreceipt of a copy of this judgment. Till such decision is taken,all coercive proceedings pursuant to Ext.P1 and P2assessment orders shall be kept in abeyance. The writ petition is disposed of as above. AJM Sd/- BECHU KURIAN THOMASJUDGE APPENDIX OF WP(C) 23378/2021 PETITIONER’S EXHIBITS: Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 21.09.2021 FOR AY 2015-16.21.09.2021 FOR AY 2015-16. Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER DATED 24.09.2021 FOR AY 2016-17. 24.09.2021 FOR AY 2016-17. Exhibit P3TRUE COPY OF THE RECTIFICATION PETITION DATED 09.10.2021 OF AY 2015-16.DATED 09.10.2021 OF AY 2015-16. Exhibit P4TRUE COPY OF THE RECTIFICATION PETITION DATED 09.10.2021 FOR AY 2016-17.DATED 09.10.2021 FOR AY 2016-17. Exhibit P5 TRUE COPY OF THE APPEAL DATED 21.10.2021 FOR AY 2015-16.FOR AY 2015-16. Exhibit P6TRUE COPY OF THE APPEAL DATED 21.10.2021 FOR AY 2016-17.FOR AY 2016-17. Exhibit P7 TRUE COPY OF THE STAY PETITION DATED 18.10.2021 FOR AY 2015-16.18.10.2021 FOR AY 2015-16. Exhibit P8TRUE COPY OF THE STAY PETITION DATED 18.10.2021 FOR AY 2016-17.18.10.2021 FOR AY 2016-17. RESPONDENT’S EXHIBITS: NIL AJM //TRUE COPY// PA TO JUDGE