W.P.C.No.16047/2022 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
TUESDAY, THE 17TH DAY OF MAY 2022 / 27TH VAISAKHA, 1944
WP(C) NO. 16047 OF 2022
PETITIONER:
THE ARIYUR SERVICE CO-OPERATIVE BANK LTD.
NO. F1566 , 7/505, KOTTOPADAM, MANNARKKAD, PALAKKAD,
678 583, REPRESENTED BY ITS SECRETARY, N.P.
KARTHIAYANI.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE ADDITIONAL/JOINT/DEPUTY/ASST.COMMISSIONER OF
INCOME TAX/INCOME TAX OFFICER,
NATIONAL E-ASSESSMENT CENTRE, DELHI 110 001.
2 NATIONAL FACELESS APPEAL CENTRE,
DELHI 110 001. REPRESENTED BY THE PRINCIPAL CHIEF
COMMISSIONER.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.C.No.16047/2022 2
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-2014, petitioner has preferred appeal before the 2nd respondent, copy of which is produced as Ext.P2. Petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected 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 of 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 shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
ZIYAD RAHMAN A.A.
JUDGE DG/17.5.22 W.P.C.No.16047/2022 3 APPENDIX OF WP(C) 16047/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14 DATED 30.03.2022.
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022.
Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022.