Wp(C)/25038/2021 Of Allebasi Builders And Developers Private Limited 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. 25038 OF 2021 PETITIONER/S: ALLEBASI BUILDERS AND DEVELOPERS PRIVATE LIMITEDNO.1 SHELTER, L.M.S.JUNCTION,ATTINGAL.P.O, TRIVANDRUM-695101,REPRESENTED BY ITS DIRECTOR,SHRI ARUN RAJ PILLAI. BY ADVS.S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALI RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKAR BHAVAN,KARBALA JUNCTION, KOLLAM-691001.2THE COMMISSIONER OF INCOME TAX(APPEALS)-III,28/243, "POORNIMA", .PANAMPILLY NAGAR, COCHIN-682036. BY ADV. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- JUDGMENT Aggrieved by Exts.P1 and P2 orders of assessment relatingto assessment years 2015-16 and 2016-17, petitioner haspreferred appeals before the 2[nd] respondent, copies of which areproduced as Ext.P3 and Ext.P4. Petitions for stay of proceedingspursuant to the assessment orders have also been filed as Ext.P5and Ext.P6. Petitioner apprehends coercive proceedings to beeffected even before the petitions for stay is considered. Hencethis writ petition. 2. Having considered the submissions of the counsel forthe petitioner as well as the respondents, I am of the opinionthat this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd]respondent or the competent authority to consider and passorders on Ext.P5 and Ext.P6 stay petitions, within a period ofthree months from the date of receipt of a copy of this judgment. -3- Till such a decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE uu 12.11.2021 WP(C) NO. 25038 OF 2021 -4- APPENDIX OF WP(C) 25038/2021 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 27.09.2021 PASSED BY THE 1ST RESPONDENT FORAY-2015-16 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT.Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER DATED 27.09.2021 PASSED BY THE 1ST RESPONDENT FORAY-2016-17 ALONG WITIH DEMAND NOTICE AND COMPUTATION STATEMENT Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEAL DATED20.10.2021 FOR AY-2015-16, E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED20.10.2021 FOR AY-2016-17, E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.Exhibit P5TRUE COPY OF THE STAY PETITION DATED 22.10.2021 FIELD BY THE PETITIONER BEFORE THE 2ND RESPONDENT NO.AY-2015-16.Exhibit P6TRUE COPY OF THE STAY PETITION DATED 22.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2016-17.