Wp(C)/664/2022 Of Mallelil Industries Private Limited v. Income Tax Officer

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, 1943 WP(C) NO. 664 OF 2022 PETITIONER/S: MALLELIL INDUSTRIES PRIVATE LIMITEDMALLELIL HOUSE, ATTACHAKKAL P. O., PATHANAMTHITTA, KERALA - 689 691, REPRESENTED BY ITS MANAGING DIRECTOR, SREEDHARAN NAIR RAGHAVAN PILLAI. BY ADVS.ANIL D. NAIRTELMA RAJUARAVIND SREEKUMAREDATHARA VINEETA KRISHNAN RESPONDENT/S: 1INCOME TAX OFFICER, WARD 1 & TPS, TK ROAD, THIRUVALLA, KERALA - 689 109. 2INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, NATIONAL E-ASSESSMENT CENTRE - NEAC, ROOM NO.402, 2D FLOOR, E-RAMP, NEAR GATE NO.10, JAWAHARLAL NEHRU STADIUM, DELHI - 110003. 3COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NATIONAL E-ASSESSMENT CENTRE - NEAC, ROOM NO.402, 2D FLOOR, E-RAMP, NEAR GATE NO.10, JAWAHARLAL NEHRU STADIUM, DELHI - 110003. OTHER PRESENT: SC. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- WP.(C) No. 664 of 2022 ---------------------------------------- Dated this the 10[th] day of January, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessmentrelating to assessment year 2018-19,petitioner has preferred an appeal before the3[rd] respondent, a copy of which is produced asExt.P2. A petition for stay of proceedingspursuant to the assessment order has also beenfiled as Ext.P4. Petitioner apprehendscoercive proceedings to be effected evenbefore 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 this writ petition itself can be disposed of with a WPC No.664/2022 ..3.. direction. 3. Accordingly, there will be a direction to the 3[rd] respondent to consider and pass orders on Ext.P4 stay petition, within a period of threemonths from the date of receipt of a copy ofthis judgment. Till such a decision is taken,all coercive proceedings against thepetitioner shall be kept in abeyance. The writ petition is disposed of as above. bka/- Sd/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 664/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2018-19 DATED 30.03.2021 PASSED BY THE 2ND RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 3RDRESPONDENT. Exhibit P3 TRUE COPY OF THE ACKNOWLEDGMENT DATED 26.08.2021 OF FILING OF THE APPEAL. Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P5 TRUE COPY OF THE COMMUNICATION DATED 10.12.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P6 TRUE COPY OF THE OFFICE MEMORANDUM ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES DATED 31.07.2017. Exhibit P7 TRUE COPY OF THE OFFICE MEMORANDUM ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES DATED 29.02.2016.