Thrissur District Co-Operative ... vs The Additional / Joint / Assistant ...
2022 Latest Caselaw 6127 Ker

                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

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.