M/S Kerala Kera Karshaka ... vs The ...
2021 Latest Caselaw 12117 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE T.R.RAVI

    TUESDAY, THE 20TH DAY OF APRIL 2021 / 30TH CHAITHRA, 1943

                       WP(C).No.9116 OF 2021(L)


PETITIONER:

               M/S KERALA KERA KARSHAKA SAHAKARANA FEDERATION LTD
               KERA TOWER, KERA FED, KERA WATER WORKS COMPOUND,
               VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033,
               REPRESENTED BY ITS MANAGING DIRECTOR, SHRI.N.RAVI
               KUMAR.

               BY ADVS.
               SRI.T.M.SREEDHARAN (SR.)
               SRI.V.P.NARAYANAN
               SMT.NISHA JOHN
               SRI.ALAN PRIYADARSHI DEV

RESPONDENTS:

      1        THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
               INCOME TAX
               NATIONAL E-ASSESSMENT CENTRE, NEW DELHI-110 001.

      2        THE COMMISSIONER OF INCOME TAX(APPEALS),
               NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110 001.

               BY ADV. CHRISTOPHER ABRAHAM, SC

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.9116 OF 2021(L)

                                      2


                               JUDGMENT

Dated this the 20th day of April 2021

Admit. The Standing Counsel for the Income Tax takes

notice for the respondents. The petitioner is an assessee and

has been issued with Ext.P1 Assessment Order. The petitioner

has challenged the Assessment Order by filing Ext.P2 appeal

along with Ext.P3 petition seeking stay of recovery.

2. The grievance of the petitioner is that Exts.P2 and

P3 have not been disposed of so far and that the respondents

are proceeding for recovery. In the nature of the limited

prayer made in the writ petition, the writ petition is disposed

of directing the respondents to hear and dispose of Ext.P3

application for stay within a period of two months from the

date of receipt of a copy of this judgment. The recovery

commenced due under Ext.P1 assessment will be kept in

abeyance till the disposal of Ext.P3.

The writ petition is disposed of as above.

Sd/-

T.R.RAVI

JUDGE SKP/20-4 WP(C).No.9116 OF 2021(L)

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 09.03.2021 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL E FILED BY THE PETITIONER ALONG WITH GROUNDS OF APPEAL ON 15.03.2021 BEFORE THE 2ND RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER ON 15.03.2021 BEFORE THE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 01.11.2019 IN WPC NO.29306 OF 2019 OF THIS HON'BLE COURT.

RESPONDENTS EXHIBITS:NIL

TRUE COPY P.A. TO JUDGE