Wp(C)/25019/2021 Of Money Muttom Finance 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, 1943WP(C) NO. 25019 OF 2021PETITIONER:MONEY MUTTOM FINANCEXVII-419, RAJAVALSAM BUILDING,OPP NSS COLLEGE, PANDALAM,PATHANAMTHITTA-689501.REPRESENTED BY ITS DIRECTOR,SHRI VARUN RAJ PILLAI.BY ADVS.S.MUHAMMED HANEEFFM.H.ASIF ALIDIVYA RAVINDRANRESPONDENTS:1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLCE, AAYAKAR BHAVAN,KARBALA JUNCTION, KOLLAM-691001.2THE COMMISSIONER OF INCOME TAX(APPEALS)-III,28/243,"POORNIMA", PANAMPILLY NAGAR, COCHIN-682036. BY ADV. SRI.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.25019 of 2021 --------------------------------------- Dated this the 12[th] day of November, 2021 JUDGMENT Aggrieved by Ext.P1 assessment order, relating toassessment year 2017-2018, petitioner has preferred an appeal before the 2[nd] respondent, acopy of which is produced as Ext.P2. A petitionfor stay of proceedings pursuant to the assessmentorder has also been filed as Ext.P3. Petitionerapprehends coercive proceedings to be effectedeven before the petition for stay is considered.Hence, this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, Iam of the opinion that this writ petition itselfcan be disposed of with a direction.am of the opinion that this writ petition itselfcan be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] WP(C) NO. 25019 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 receiptof a copy 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) 25019/2021 PETITIONER’S EXHIBITS RESPONDENTS’ EXHIBITS:NIL //TRUE COPY//PA TO JUDGE WP(C) NO. 25019 OF 2021