Wp(C)/29453/2021 Of Pvs Builders & Developers v. Additional/Joint/Deputy/Assistnat Commissioner Of Income Tax/ Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 20 DAY OF DECEMBER 2021 / 29TH AGRAHAYANA, 1943 WP(C) NO. 29453 OF 2021 PETITIONER: M/S.PVS BUILDERS & DEVELOPERSGROUND FLOOR, KTC BUILDING,YMCA ROAD,KOZHIKODE, KERALA 673 001BY ADVS.T.M.SREEDHARAN (SR.)NISHA JOHNV.P.NARAYANAN RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANTCOMMISSIONER OF INCOME TAX/.NATIONAL FACELESS ASSESSMENT CENTRE,NEW DELHI- 110 001.2THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE,NEW DELHI- 110 001 OTHER PRESENT: SRI T M SREEDHARAN SR ADV-PETITIONER,SRI CHRICTOPHER ABRAHAM -SC IT DEPT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 29453 of 2021 ---------------------------------------- Dated this the 20[th] day of December, 2021JUDGMENT Aggrieved by Ext.P1 order of assessment issued under the Income Tax Act 1961 relating to assessment year 2018-19, petitioner has preferred an appeal before the 2[nd]respondent, a copy of which is produced as Ext.P2. A petitionfor stay of the proceedings pursuant to the assessment orderhas also been filed as Ext.P3 before the Appellate Authority.Petitioner apprehends coercive proceedings to be effectedeven before the petition for stay is considered. Hence this writpetition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinionthat this writ petition itself can be disposed of with adirection. WP(C) NO. 29453 OF 2021 3 3. Accordingly, there will be a direction to the 2[nd]respondent to consider and pass appropriate orders on Ext.P3stay petition, within a period of three months from the date ofreceipt of a copy of this judgment. Till such a decision istaken, all coercive proceedings initiated against the petitionerpursuant to Ext.P1 shall be kept in abeyance. The writ petition is disposed of as above. AJM Sd/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 29453/2021 PETITIONER’S EXHIBITS:Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 22.09.2021 FOR THE ASSESSMENT YEAR 2018-19. Exhibit P2TRUE COPY OF THE MEMORANDUM OF APPEAL.Exhibit P3TRUE COPY OF THE STAY PETITION. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE