Wp(C)/7251/2022 Of Vajra Plastics v. Office Of The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 7 DAY OF MARCH 2022 / 16TH PHALGUNA, 1943 WP(C) NO. 7251 OF 2022 PETITIONER: VAJRA PLASTICSXI/140A INDUSTRIAL DEVELOPMENT AREA, A.M.ROAD, ERUMATHALA, ALUVA, ERNAKULAM, KERALA-683 112, REPRESENTED BY ITS MANAGING PARTNER, SRI.M.M.ABDUL JABBARBY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNANARAVIND SREEKUMAR RESPONDENTS: 1OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 1, ALUVA, ALUVA RANGE, R.S.ROAD, ALUVA, ERNAKULAM, KERALA-683 1012COMMISSIONER OF INCOME TAX (APPEALS)POORNIMA BUILDINGS, PANAMPILLY NAGAR, ERNAKULAM , KERALA-682 036 OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM --SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON07.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 7251 of 2022 ---------------------------------------- Dated this the 7[th] day of March, 2022JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, petitioner has preferred anappeal before the 2[nd] respondent, a copy of which isproduced as Ext.P2. A petition for stay of proceedingspursuant to the assessment order has also been filed asExt.P3. Petitioner apprehends coercive proceedings to beeffected even before the petition for stay is considered.Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of theopinion that this writ petition itself can be disposed of witha direction. 3. Accordingly, there will be a direction to the 2[nd]respondent to consider and pass orders on Ext.P3 stay WP(C) NO. 7251 OF 2022 -:3:- 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 against the petitioner shallbe kept in abeyance. The writ petition is disposed of as above. Sd/- AJM BECHU KURIAN THOMAS JUDGE WP(C) NO. 7251 OF 2022 -:4:- APPENDIX OF WP(C) 7251/2022 PETITIONER’S EXHIBITS : Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-18 DATED 13.12.2019. Exhibit P2TRUE COPY OF THE APPEAL MEMORANDUM FILEDBEFORE THE 2ND RESPONDENT DATED 13.01.2020. Exhibit P3TRUE COPY OF STAY PETITION FILED BY THE PETITIONER. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE