Rajakumari Shopping Mall Llp vs Additional/ ...
2022 Latest Caselaw 4749 Ker

               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

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.