Wp(C)/25062/2021 Of Sreevalsam Hotels & Resort Private 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. 25062 OF 2021 PETITIONER : M/S.SREEVALSAM HOTELS & RESORT PRIVATE LTD., RAJAVALSAM, PANANGADU P.O., KULANADA VIA, PATHANAMTHITTA - 689 503 REPRESENTED BY ITS DIRECTOR, SHRI.ARUN RAJ PILLAI. BY ADVS. S.MUHAMMED HANEEFFDIVYA RAVINDRANM.H.ASIF ALI RESPONDENS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, "POORNIMA", PANAMPILLY NAGAR, COCHIN - 682 036. BY 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. 25062 of 2021 ---------------------------------------- Dated this the 12[th] day of November, 2021 JUDGMENT Aggrieved by Ext.P1 Ext.P2 orders of assessment relating toassessment years 2015-16 and 2017-18 petitioner has preferred appealsbefore the 2[nd] respondent, copies of which are produced as Ext.P3 &Ext.P4. Petitions for stay of proceedings pursuant to the assessmentorders have also been filed as Exts.P5 & P6. Petitioner apprehends coerciveproceedings to be effected even before the petitions for stay is considered.Hence this writ petition. 2. Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that this writpetition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] respondentor the competent authority to consider and pass orders on Ext.P5 & Ext.P6stay petitions, within a period of three months from the date of receipt ofa copy of this judgment. Till such a decision is taken, all coerciveproceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. RKM Sd/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 25062/2021 PETITIONER'S EXHIBITS: Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/09/2021 PASSED BY THE 1ST RESPONDENT FOR AY 2015-16 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT.28/09/2021 PASSED BY THE 1ST RESPONDENT FOR AY 2015-16 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER DATED 28/09/2021 PASSED BY THE 1ST RESPONDENT FOR AY 2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT.28/09/2021 PASSED BY THE 1ST RESPONDENT FOR AY 2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 20/10/2021 FOR AY 2015-16,E-FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT.DATED 20/10/2021 FOR AY 2015-16,E-FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 20/10/2021 FOR AY 2017-18, E FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.DATED 20/10/2021 FOR AY 2017-18, E FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P5TRUE COPY OF THE STAY PETITION DATED 22/10/2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16.22/10/2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16. Exhibit P6TRUE COPY OF THE STAY PETITION DATED 22/10/2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2017-18.22/10/2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2017-18.