2025:KER:30467 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 14484 OF 2025 PETITIONER: VISMAYA ASSOCIATES ANJANEYA APARTMENTS BUILDING, DR. A R MENON ROAD, VIVEKODAYAM SCHOOL JN, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER SRI. GIRISH NAIR, PIN - 680001 ` BY ADVS. K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH DHEERAJ SASIDHARAN RESPONDENTS: 1 THE ASSESSMENT UNIT REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, C-BLOCK, 4TH FLOOR, S.P.M CIVIC CENTER, NEW DELHI, PIN - 110001 BY ADV. JOSE JOSEPH, STANDING COUNSEL (SR.) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:30467 W.P.(C). No.14484 of 2025 -:2:- BECHU KURIAN THOMAS, J. -------------------------------------- W.P.(C). No.14484 of 2025 -------------------------------------- Dated this the 8th day of April, 2025 JUDGMENT The limited relief sought for by the petitioner is for a direction to consider Exhibit-P3 stay petition filed in Exhibit-P2 appeal. 2. Aggrieved by an order of assessment for the year 2020-21, petitioner has preferred Exhibit-P2 appeal before the 2nd respondent. A stay petition has also been filed. 3. Having heard the learned counsel for the petitioner as well as the learned Senior Standing Counsel respondents, I am of the view that this writ petition can be disposed of with a direction. Accordingly, there will be a direction to the 2nd respondent to consider and pass appropriate orders on Exhibit-P3 stay petition, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of the judgment. Till then, coercive proceedings pursuant to Exhibit-P1 assessment order shall be kept in abeyance. The writ petition is disposed of. Sd/- BECHU KURIAN THOMAS JUDGE jka/08.04.25. 2025:KER:30467 W.P.(C). No.14484 of 2025 -:3:- APPENDIX OF WP(C) 14484/2025 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 17- 03-2025 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF APPEAL MEMORANDUM DATED 02- 04-2025 FILED BY THE PETITIONER AGAINST EXT. P1. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 02- 04-2025 FILED BY THE PETITIONER IN EXT. P2 APPEAL.