Wp(C)/612/2022 Of Aswini Health Care Limited v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 10 DAY OF JANUARY 2022 / 20TH POUSHA, 1943WP(C) NO. 612 OF 2022 PETITIONER/S: ASWINI HEALTH CARE LIMITEDNO.28/212/2 ASWINI HOSPITAL BLDGS, KARUNAKARAN NAMBIAR ROAD, THRISSUR-680021, REPRESENTED BY ITS MANAGING DIRECTOR- VELAYUDHAN A.C.BY ADVS.DIVYA RAVINDRANLINCY GLANCY RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA-680001.2THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL E-ASSESSMENT CENTER, DELHI-110001. OTHER PRESENT: SC. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 10.01.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. -----------------------------------------WP.(C) No. 612 of 2022WP.(C) No. 612 of 2022 ---------------------------------------- Dated this the 10[th] day of January, 2022 Dated this the 10[th] day of January, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessmentrelating to assessment year 2018-19,relating to assessment year 2018-19, petitioner has preferred an appeal before the 2[nd] respondent, a copy of which is produced asExt.P2. A petition for stay of proceedingsExt.P2. A petition for stay of proceedings pursuant to the assessment order has also beenfiled as Ext.P3. Petitioner apprehendsfiled as Ext.P3. Petitioner apprehends coercive proceedings to be effected evenbefore the petition for stay is considered.Hence this writ petition.before the petition for stay is considered.Hence this writ petition. 2. Having considered the submissions of thecounsel for the petitioner as well as therespondents, I am of the opinion that thiscounsel for the petitioner as well as therespondents, I am of the opinion that this writ petition itself can be disposed of with adirection. WPC No.612/2022 ..3.. 3. Accordingly, there will be a direction to the2[nd] respondent to consider and pass orders on Ext.P3 stay petition, within a period of twomonths from the date of receipt of a copy ofthis judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. bka/- Sd/- BECHU KURIAN THOMASJUDGE APPENDIX OF WP(C) 612/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.9.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 5.11.2021 E-FILED BEFORE THE 2NDRESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 29.10.2021, E-FILED BEFORE THE 2ND RESPONDENT.