Precious Homes And Projects India ... vs Assessment Unit, Income Tax ...
2023 Latest Caselaw 6217 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                   THE HONOURABLE MR.JUSTICE C.S.DIAS
        MONDAY, THE 12TH DAY OF JUNE 2023 / 22ND JYAISHTA, 1945
                        WP(C) NO. 18968 OF 2023
PETITIONER/S:

            PRECIOUS HOMES AND PROJECTS INDIA PRIVATE LIMITED
            ST. LOUIS COMMERCIAL COMPLEX, THRISSUR CHURCH CIRCLE,
            THRISSUR-680 001, KERALA REPRESENTED BY ITS DIRECTOR
            MR. JOE LOUIS, PIN - 680001

            BY ADVS.
            ANIL D. NAIR
            TELMA RAJU
            AADITYA NAIR
            ANJANA A.



RESPONDENT/S:

    1       ASSESSMENT UNIT, INCOME TAX DEPARTMENT
            NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI, PIN -
            110001

    2       COMMISSIONER OF INCOME TAX (APPEALS)
            NATIONAL FACELESS APPEAL CENTRE NEW DELHI, PIN - 110001

    3       DEPUTY COMMISSIONER OF INCOME TAX
            CIRCLE 1(1), THRISSUR, PIN - 680001


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 18968 OF 2023
                              2

                          JUDGMENT

The writ petition is filed to direct the 2 nd respondent

to consider and dispose of Ext.P2 appeal and Ext.P3 stay

petition, expeditiously, and until such time to defer further

proceedings pursuant to Exts.P1 demand notice and P6

communication.

2. The petitioner's case is that aggrieved by Ext.P1

assessment order, the petitioner has preferred Ext.P2

appeal along with P3 stay petition before the 2 nd

respondent on 25.04.2023. During the pendency of the

appeal and stay petition, the 3rd respondent has issued

Exts.P4 and P6 communications, threatening to enforce

Ext.P1 demand. Hence, the writ petition.

3. Heard; Sri.Anil D.Nair, the learned Counsel

appearing for the petitioner and Sri.Jose Joseph, the

learned Counsel appearing for the respondents.

4. Having considered the pleadings and materials on

record and taking note of the fact that Ext.P3 stay petition

is pending consideration before the 2nd respondent, I WP(C) NO. 18968 OF 2023

deem it appropriate to dispose of the writ petition as

follows:

(i) The 2nd respondent is directed to consider and

dispose of Ext.P3 stay petition, in accordance

with law and as expeditiously as possible, at any

rate, within a period of three months from the

date of receipt of a certified copy of this

judgment after affording the petitioner an

opportunity of being heard.

(ii) Needless to mention that, if the 2 nd respondent

proposes to pass any conditional order of stay, he

shall state reasons for the same.

(iii) Until such time orders are passed on Ext.P3 stay

petition, all further proceedings pursuant to

Exts.P1, P4 and P6 shall stand deferred.

Sd/-

C.S.DIAS JUDGE rkc/12.06.23 WP(C) NO. 18968 OF 2023

APPENDIX OF WP(C) 18968/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ORDER DATED 27.03.2023 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF APPEAL IN FORM 35 DATED 25.04.2023 FILED BEFORE THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT.

Exhibit P4 TRUE COPY OF THE COMMUNICATION DATED 25.05.2023 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT.

Exhibit P5 TRUE COPY OF THE REPLY LETTER DATED 27.05.2023 FROM THE PETITIONER TO THE 3RD RESPONDENT.

Exhibit P6 TRUE COPY OF COMMUNICATION DATED 07.06.2023 ISSUED BY THE 3RD RESPONDENT.