The Arthat Anjoor Service ... vs The Commissioner Of Income Tax ...
2022 Latest Caselaw 4665 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
        FRIDAY, THE 22ND DAY OF APRIL 2022 / 2ND VAISAKHA, 1944
                       WP(C) NO. 14314 OF 2022
PETITIONER:

            THE ARTHAT ANJOOR SERVICE CO-OPERATIVE
            SOCIETY LTD., NO.R 106,
            P.O.ARTHAT, THRISSUR-680 521,
            REPRESENTED BY ITS SECRETARY.

            BY ADVS.
            P.C.SASIDHARAN
            JENCY MICHEAL


RESPONDENTS:

    1       THE COMMISSIONER OF INCOME TAX (APPEALS),
            NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356,
            C.R.BUILDINGS, IP ESTATE, DELHI-110 002.

    2       THE PRINCIPAL COMMISSIONER OF INCOME TAX,
            O/o THE PRINCIPAL COMMISSIONER OF INCOME TAX,
            AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, KERALA-673 001.

    3       THE INCOME TAX OFFICER,
            WARD I & TPS, INCOME TAX OFFICE,
            CITY PLAZA, WEST NADA, GURUVAYOOR-680 101.

            BY ADV.
            SC: JOSE JOSEPH


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 14314 OF 2022
                                    2

                               JUDGMENT

The petitioner has preferred Exts.P2 appeal and P4 stay

petition challenging Ext.P1 order of assessment for the year 2016-

17. The petitioner seeks for an expeditious disposal of the same and

prays that all further proceedings pursuant to Ext.P1 assessment

order be kept in abeyance till a decision is taken on the appeal.

2. I have heard the counsel for the petitioner as well as the

learned standing counsel for the respondents.

After hearing the parties, I dispose of the writ petition with a

direction to 1st respondent to consider and pass orders on Ext.P2

appeal within a period of six months from the date of receipt of a

copy of this judgment. It is made clear that all further proceedings

pursuant to Ext.P1 order of assessment shall be kept in abeyance till

then.

Sd/-

VIJU ABRAHAM JUDGE SCS WP(C) NO. 14314 OF 2022

APPENDIX OF WP(C) 14314/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2016-17 DATED 24.03.2022.

Exhibit P2 TRUE COPY OF THE APPEAL AGAINST THE ORDER FOR THE ASSESSMENT YEAR 2016- 2017 DATED 13.04.2022.

Exhibit P3 TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OF FORM SHOWING THE DATE OF FILING AS 13.04.2022.

Exhibit P4 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2016-17 FILED BY THE PETITIONER DATED 25.03.2022 BEFORE THE 1ST RESPONDENT.

Exhibit P5 THE TRUE COPY OF THE JUDGMENT IN WPC NO.14282/2021 DATED 19.07.2021.