Wp(C)/25005/2021 Of Rajavalsam Motors Pvt.ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 12 DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 WP(C) NO. 25005 OF 2021 PETITIONER: M/S RAJAVALSAM MOTORS PVT.LTD.RAJAVALSAM, PANAGADU, KULANDA P.O., PATHANAMTHITTA- 689503REPRESENTED BY ITS DIRECTOR, SHRI ARUN RAJ PILLAI. BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALI RESPONDENTS: THE ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKAR BHAVAN,KARBALA JUNCTION, KOLLAM – 691 001.THE COMMISSIONER OF INCOME TAX (APPEALS)-III,28/243, “POORNIMA’, PANAMPILLY NAGAR, COCHIN – 682 036.ADV.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J =========================== W.P.(C) No.25005 of 2021 --------------------------------------- Dated this the 12[th] day of November, 2021 JUDGMENT Aggrieved by Ext.P1 assessment order, relating to assessment year 2017-2018, petitioner has preferredan appeal before the 2[nd] respondent, a copy of whichis produced as Ext.P2. A petition for stay ofproceedings pursuant to the assessment order hasalso been filed as Ext.P3. Petitioner apprehendscoercive proceedings to be effected even before thepetition for stay is considered. Hence, this writpetition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am ofthe opinion that this writ petition itself can bedisposed of with a direction.the opinion that this writ petition itself can bedisposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] WP(C) NO. 25005 OF 2021 3 respondent or the competent authority to consider and pass orders on Ext.P3 stay petition, within aperiod of three months from the date of receipt of acopy of this judgment. 4. Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Ext.P1 assessment order shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE AMV/12/11//2021 APPENDIX OF WP(C) 25005/2021 PETITIONER’S EXHIBITS EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED27.09.2021 PASSED BY THE 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATIONSTATEMENT. EXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED20.10.2021 FOR AY 2017-18, E-FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF THE STAY PETITION DATED 22.10.2021FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFOR AY 2017-18. RESPONDENTS’ EXHIBITS:NIL //TRUE COPY// PA TO JUDGE