IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 1ST DAY OF JUNE 2022 / 11TH JYAISHTA, 1944
WP(C) NO. 17757 OF 2022
PETITIONER/S:
THRISSUR DISTRICT CO-OPERATIVE SOCIETY LTD.
ACP OFFICE THRISSUR P. O., THRISSUR, KERALA - 680 001,
REPRESENTED BY ITS SECRETARY SHEENA M. S.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
P.K.BIJU
EDATHARA VINEETA KRISHNAN
RESPONDENT/S:
1 THE ADDITIONAL / JOINT / ASSISTANT COMMISSIONER OF
INCOME TAX
INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE
NEW DELHI - 110001.
2 COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE, NEW DELHI - 110001.
SRI. JOSE JOSEPH, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17757 OF 2022 2
JUDGMENT
Aggrieved by ExT.P1 order of assessment relating to assessment year 2016-17, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings 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 with a direction.
3. Accordingly, there will be a direction to the 2 nd respondent to consider and pass orders on Ext.P3 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 in respect of Ext.P1 shall be kept in abeyance.
The writ petition is disposed of as above.
sd/-
GOPINATH P.
JUDGE ajt WP(C) NO. 17757 OF 2022 3 APPENDIX OF WP(C) 17757/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 26.03.2022 FOR THE ASSESSMENT YEAR 2016-17 ISSUED TO THE PETITIONER.
Exhibit P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT ACKNOWLEDGING THE FILING OF THE APPEAL BEFORE THE 2ND RESPONDENT.