IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
TUESDAY, THE 26TH DAY OF APRIL 2022 / 6TH VAISAKHA, 1944
W.P.(C) NO.14612 OF 2022
PETITIONER:
RAJAKUMARI SHOPPING MALL LLP
AMC 11/1556, CITY PLAZA,
NH ROAD, ATTINGAL,
TRIVANDRUM-695 101
REPRESENTED BY DESIGNATED PARTNER.
BY ADVS.ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
RESPONDENTS:
1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER
OF INCOME TAX, INCOME TAX OFFICER,
NATIONAL FACELESS ASSESSMENT CENTRE,
NEW DELHI-110 001.
2 PRINCIPAL COMMISSIONER OF INCOME TAX,
AAYAKAR BHAWAN, 4TH FLOOR, KOWDIAR P.O.,
TRIVANDRUM-695 003.
3 INCOME TAX APPELLATE TRIBUNAL,
1ST FLOOR, BLOCK C-I & C-II,
KENDRIYA BHAVAN, KAKKANAD-682 037
REPRESENTED BY REGISTRAR.
ADV. RESMITHA R. CHANDRAN, GOVERNMENT PLEADER
ADV. CHRISTOPHER ABRAHAM
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2-
W.P.(C) NO.14612 OF 2022
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to assessment year 2016-17, the petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P5. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P6. Petitioner apprehends coercive proceedings to be effected 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 the opinion that this writ petition itself can be disposed of with a direction.
3. Accordingly, there will be a direction to the 3 rd respondent to consider and pass orders on Ext.P6 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Ext.P4 shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
ZIYAD RAHMAN A.A.
JUDGE bpr -3- W.P.(C) NO.14612 OF 2022 APPENDIX OF WP(C) 14612/2022 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 31.12.2018 ISSUED TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 08.03.2021 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE REPLY DATED 17.03.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE ORDER DATED 29.03.2021 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT.
EXHIBIT P6 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT.