Wp(C)/34615/2022 Of Niraamaya Retreats Kumarakom Pvt Ltd v. Additional/Joint/Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 9 DAY OF NOVEMBER 2022 / 18TH KARTHIKA, 1944 WP(C) NO. 34615 OF 2022 PETITIONER: NIRAAMAYA RETREATS KUMARAKOM PVT LTDKUMARAKOM P.O, KOTTAYAM DISTRICT.REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. MATHEVANPILLAI SIVARAM, PIN - 686563BY ADVS.V.V.NANDAGOPAL NAMBIARCHITRA JOHNSONDHEERAJ KRISHNAN PEROTSMITHA (EZHUPUNNA) RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 9[th] day of November, 2022 The petitioner suffered Ext.P1 order of assessment for the assessment year 2018-2019 under the provisions of the Income Tax Act, 1961. The petitioner has filed Ext.P2 appeal before the 3[rd] respondent.The petitioner apprehends that steps may be to recover the amount dueunder Ext.P1 order of assessment pending consideration of the matter bythe 3[rd] respondent. 2. The learned standing counsel appearing for the respondent department points out that the petitioner did not file any stay petitionalong with Ext.P2 appeal. It is submitted that if the petitioner wishes tofile a stay petition, a link can be provided for uploading such staypetition and recovery proceedings can be kept in abeyance provided thepetitioner files a stay petition within a time to be fixed by this Court. 3.Having regard to the submissions and considering the natureof the relief sought for in the Writ Petition, this Writ Petition is disposedof directing the 3[rd] respondent to provide a link to the petitioner to file stay petition in Ext.P2 appeal. This shall be done within a period of twoweeks from the date of receipt of a certified copy of this judgment. If thepetitioner files a stay petition within ten days from the date on which thelink is provided to the petitioner, recovery proceedings, if any, initiatedagainst the petitioner to recover the amounts due under Ext.P1 order ofassessment shall be kept in abeyance till a decision is taken on the staypetition to be filed by the petitioner. The Writ Petition will stand disposed of as above. RMV Sd/- GOPINATH P.JUDGE PETITIONER EXHIBITSExhibit P1 Exhibit P2Exhibit P3Exhibit P4 APPENDIX OF WP(C) 34615/2022 TRUE COPY OF THE ASSESSMENT ORDER DATED 23RD APRIL 21TRUE COPY OF THE APPEAL DATED 4.5.2021TRUE COPY OF THE NOTICE OF DEMAND DATED 04.03.2022TRUE COPY OF THE JUDGMENT DATED 10.08.2022 IN WP(C) NO. 25581 OF 2022 TRUE COPY P.A.TO JUDGE