Varavoor Service Co-Operative ... vs The Commissioner Of Income Tax ...

Citation : 2022 Latest Caselaw 5241 Ker
Judgement Date : 13 May, 2022

Kerala High Court
Varavoor Service Co-Operative ... vs The Commissioner Of Income Tax ... on 13 May, 2022
             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                THE HONOURABLE MR. JUSTICE T.R.RAVI
     FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944
                      WP(C) NO. 15865 OF 2022
PETITIONER:

             VARAVOOR SERVICE CO-OPERATIVE BANK LTD NO.R.299
             VARAVOOR, THRISSUR - 680 585, REPRESENTED BY ITS
             SECRETARY., PIN - 680585
           BY ADV SRI P.C.SASIDHARAN


RESPONDENT/S:

     1       THE COMMISSIONER OF INCOME TAX (APPEALS)
             NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356 C.R.
             BUILDING, IP ESTATE, DELHI, PIN - 110002
     2       THE PRINCIPAL COMMISSIONER OF INCOME TAX
             O/O THE PRINCIPAL COMMISSIONER OF INCOME TAX,
             AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, KERALA -
             673001, PIN - 673001
     3       THE INCOME TAX OFFICER
             WARD 1 & TPS, CITY PLAZA, INCOME TAX OFFICE, WEST
             NADA, GURUVAYOOR, KERALA, PIN - 680101
             BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT,
             KERALA



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   13.05.2022,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C)No.15865 of 2022
                                   2




                             T.R. RAVI, J.
              --------------------------------------------
                       W.P.(C)No.15865 of 2022
               --------------------------------------------
                 Dated this the 13th day of May, 2022

                             JUDGMENT

Admit. Standing Counsel takes notice for the respondent.

The petitioner has preferred Ext.P3 appeal against Ext.P1 assessment order and Exts.P5 and P7 stay petitions. Since the appeal is already filed, this writ petition is disposed of directing the respondents to hear and dispose of Ext.P3 appeal at the earliest. The respondents may take up Exts.P5 and P7 stay petitions and dispose of the same within three months. The coercive steps for recovery will be kept in abeyance till then.

Sd/-

T.R. RAVI JUDGE dsn W.P.(C)No.15865 of 2022 3 APPENDIX OF WP(C) 15865/2022 PETITIONER EXHIBITS EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2018-2019 DATED 15/04/2021 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT-P2: TRUE COPY OF DEMAND NOTICE UNDER SECTION 156 OF THE IT ACT DATED 15/04/2021 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT-P3: TRUE COPY OF THE APPEAL DATED 04/05/2021 AGAINST THE ASSESSMENT ORDER EXHIBIT-P4: TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OF FORM EVIDENCING OF FILING APPEAL DATED 4/05/2021 EXHIBIT-P5: TRUE COPY OF THE STAY PETITION DATED 21/05/2021 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P6:- TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT DATED 28/10/2021 EXHIBIT P7:- TRUE COPY OF STAY PETITION FILED BY THE PETITIONER DATED 06/05/2022 BEFORE THE 2ND RESPONDENT.

EXHIBIT P8:- TRUE COPY OF THE JUDGMENT IN W.P(C) NO.25647/2021 DATED 18/11/2021