Wp(C)/25142/2021 Of Sreevalsom Residency 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. 25142 OF 2021 PETITIONER : SREEVALSOM RESIDENCY, 103A, 103B, 103C, MC ROAD, KALADY, ERNAKULAM-686 574, REPRESENTED BY ITS DIRECTOR ARUN RAJ PILLAI. BY ADVS. S.MUHAMMED HANEEFFDIVYA RAVINDRANT.SAILESH KUMAR RESPONDENTS : 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. 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: WP(C) NO. 25142 OF 2021 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 25142 of 2021 ---------------------------------------- Dated this the 12[th] day of November, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2015-16, petitioner has preferred an appeal before the 2[nd]respondent, a copy of which is produced as Ext.P2. A petition for stay ofproceedings pursuant to the assessment order has also been filed asExt.P3. Petitioner apprehends coercive proceedings to be effected evenbefore the petition 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] respondent or the competent authority to consider and pass orders on Ext.P3 staypetition, within a period of three months from the date of receipt of a copyof this judgment. Till such a decision is taken, all coercive proceedingsagainst the petitioner shall be kept in abeyance. The writ petition is disposed of as above. RKM Sd/- BECHU KURIAN THOMAS JUDGE WP(C) NO. 25142 OF 2021 APPENDIX PETITIONER'S EXHIBITS: P1 :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.THE 1ST RESPONDENT FOR AY-2015-16 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. P2 :COPY OF THE MEMORANDUM OF APPEAL DATED 20.10.2021 FOR AY-2015-16, E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.AY-2015-16, E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3 :COPY OF THE STAY PETITION DATED 22.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16