Puzhakkal Block Motor Vehicle ... vs Additional/Joint/Deputy/Assistant ...
2022 Latest Caselaw 5903 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        TUESDAY, THE 31ST DAY OF MAY 2022 / 10TH JYAISHTA, 1944
                        WP(C) NO. 17597 OF 2022
PETITIONER/S:

            PUZHAKKAL BLOCK MOTOR VEHICLE OWNERS MULTI PURPOSE
            COOPERATIVE SOCIETY R 1340,
            KOLAZHY PO, THRISSUR, KERALA- 680010 REPRESENTED BY ITS
            SECRETARY MS. JULIAT JOHN THARAYIL.
            BY ADVS.
            ANIL D. NAIR
            TELMA RAJU
            P.K.BIJU
            EDATHARA VINEETA KRISHNAN


RESPONDENT/S:

    1       ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
            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
31.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 17597 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 2nd

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) 17597/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 25.03.2022 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