Paulson Finance Corporation vs The National Faceless Appeal ...
2022 Latest Caselaw 6126 Ker

W.P.(C)No.17762/2022                  1

             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. 17762 OF 2022
PETITIONER:

            PAULSON FINANCE CORPORATION
            59/1922, PAULSON TOWER, SANTHI NAGAR, THEVARA P.O.,
            ERNAKULAM - 682 013, REPRESENTED BY ITS MANAGING
            PARTNER.

            BY ADVS.
            LATHA ANAND
            M.N.RADHAKRISHNA MENON
            K.R.PRAMOTH KUMAR
            S.VISHNU (ARIKKATTIL)
            RADHAKRISHNA PILLAI B
            SIDHARTH P.S.
            BHARATH MURALI
            GOVIND P.



RESPONDENTS:

     1      THE NATIONAL FACELESS APPEAL CENTRE(NFAC)
            ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU
            STADIUM, DELHI, PIN - 110 003.

     2      THE NATIONAL FACELESS ASSESSMENT CENTER
            MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW
            DELHI, PIN - 110 001, REPRESENTED BY THE PRINCIPAL
            CHIEF COMMISSIONER OF INCOME TAX (NAFAC).


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.06.2022,     THE    COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C)No.17762/2022                        2



                                  JUDGMENT

Aggrieved by Ext.P2 order of assessment relating to assessment year

2017-2018 and Ext.P3 demand notice dated 22.3.2022, the petitioner has

preferred an appeal before the Commissioner of Income Tax (Appeals), a

copy of which is produced as Ext.P4. A petition for stay of proceedings

pursuant to the assessment order has also been filed as Ext.P5. Petitioner

apprehends coercive proceedings 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 Commissioner of

Income Tax (Appeals) before whom Exts.P4 & P5 are pending to consider

and pass orders on Ext.P5 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,

Ext.P3 demand raised on the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE acd

APPENDIX OF WP(C) 17762/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF SHOW CAUSE NOTICE DATED 15/03/2022.

Exhibit P2 TRUE COPY OF ASSESSMENT ORDER DATED 22/03/2022 ISSUED BY THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF DEMAND NOTICE DATED 22/3/2022 ISSUED UNDER SEC. 156 OF THE INCOME TAX ACT.

Exhibit P4 TRUE COPY OF APPEAL FORM ALONG WITH ACKNOWLEDGEMENT DATED 21/04/2022.

Exhibit P5 TRUE COPY OF STAY PETITION DATED 19/4/2022 SUBMITTED BY THE PETITIONER.