Wp(C)/28655/2021 Of Gurudharmam Nidhi Ltd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 15 DAY OF DECEMBER 2021 / 24TH AGRAHAYANA, 1943 WP(C) NO. 28655 OF 2021 PETITIONER/S: GURUDHARMAM NIDHI LTDSRI. SUDHEESH BABU P.K. 17/290, MALA POST OFFICE ROAD, MALA P.O, THRISSUR - 680732, REPRESENTED BY ITS DIRECTOR, BY ADVS.A.KUMARP.J.ANILKUMARG.MINI(1748)P.S.SREE PRASADJOB ABRAHAMAJAY V.ANAND RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)THRISSUR - 680001, 2INCOME TAX OFFICER, WARD 1(1), THRISSUR - 680001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Against Ext.P1 assessment order passed by the 2[nd]respondent, the petitioner has preferred Ext.P5 statutory appealbefore the 1[st] respondent. The petitioner has already remitted20% of the demand as evident by Ext.P3. Ext.P5 is the appealpreferred by the petitioner against Ext.P1 assessment order. Thelimited prayer of the petitioner is for direction to the 1[st]respondent to dispose of Ext.P5 statutory appeal against Ext.P1assessment order. 2.Heard the learned counsel for the petitioner and thelearned Standing Counsel for the respondents. 3.In the facts and circumstances of the case, there shallbe a direction to the 1[st] respondent or the competent authority toconsider and pass orders on Ext.P5 appeal within a period of sixmonths from the date of receipt of a certified copy of thejudgment. Till such time orders are passed on Ext.P5 appeal, there shall be no coercive proceedings as against the petitionerpursuant to Ext.P1 assessment order.Ab¨ ]nXmhv BIÀjn¨meÃmsXHcph\pw Fs³d ASp¡te¡p hcm³ km[n¡pIbnÃ. A´yZn\¯n Ahs\ Rm³DbnÀ¸n¡pw.45 The writ petition is disposed of accordingly. Sd/- MURALI PURUSHOTHAMAN JUDGE LU APPENDIX OF WP(C) 28655/2021 PETITIONER EXHIBITS EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019.30.12.2019. EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 30.12.2019.30.12.2019. EXHIBIT P3TRUE COPY OF THE CHALLAN DATED 10.02.2020.EXHIBIT P4TRUE COPY OF INSTRUCTION F.NO.404/72/93-ITCC DATED 31.07.2017.EXHIBIT P4TRUE COPY OF INSTRUCTION F.NO.404/72/93-ITCC DATED 31.07.2017. EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 10.02.2020.10.02.2020.EXHIBIT P6TRUE COPY OF THE PETITION DATED 10.02.2020. // True Copy // PA To Judge