Wp(C)/25034/2021 Of Rajavalsam Motor Private Ltd v. 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. 25034 OF 2021 PETITIONER: RAJAVALSAM MOTOR PRIVATE LTD RAJAVALSAM, PANAGADU, KULANADA P.O.PATHANAMTHITTA-689 503.REPRESENTED BY ITS DIRECTOR. SHRI ARUN RAJ PILLAI. BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALI RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-111 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, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J =========================== W.P.(C) No.25034 of 2021 --------------------------------------- Dated this the 12[th] day of November, 2021 JUDGMENT Aggrieved by Exts.P1 & P2 assessment orders,relating to assessment years 2015-2016 and 2016-2017, petitioner has preferred appeals before the 2[nd]respondent, copies of which are produced as Exts.P3and P4 respectively. Petitions for stay ofproceedings pursuant to the assessment orders havealso been filed as Exts.P5 and P6. Petitionerapprehends coercive proceedings to be effected evenbefore the petitions for stay are considered. Hence,this writ petition. 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. WP(C) NO. 25034 OF 2021 3 3. Accordingly, there will be a direction to the 2[nd] respondent or the competent authority to consider and pass orders on Exts.P5 and P6 stay petitions,within a period of three months from the date ofreceipt of a copy of this judgment. 4. Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Exts.P1 and P2assessment orders shall be kept in abeyance.assessment orders 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) 25034/2021 PETITIONER’S EXHIBITS EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 27.9.2021PASSED BY THE 1ST RESPONDENT FOR AY-2015-16 ALONGWITH DEMAND NOTICE AND COMPUTATION STATEMENT. PASSED BY THE 1ST RESPONDENT FOR AY-2015-16 ALONGWITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 27.9.2021PASSED BY THE 1ST RESPONDENT FOR AY-2016-17 ALONGWITH DEMAND NOTICE AND COMPUTATION STATEMENT. PASSED BY THE 1ST RESPONDENT FOR AY-2016-17 ALONGWITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P3TRUE COPY OF THE MEMORANDUM OF APPEAL DATED20.10.2021 FOR AY-2015-16 E-FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. 20.10.2021 FOR AY-2015-16 E-FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED20.10.2021 FOR AY-2016-17, E-FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. 20.10.2021 FOR AY-2016-17, E-FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5TRUE COPY OF THE STAY PETITION DATED 22.10.2021FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFOR AY-2015-16.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFOR AY-2015-16. EXHIBIT P6TRUE COPY OF THE STAY PETITION DATED 22.10.2021FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFOR AY-2016-17. FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFOR AY-2016-17. RESPONDENTS’ EXHIBITS:NIL //TRUE COPY// PA TO JUDGE