W.P.C.No.16024/2022 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. 16024 OF 2022
PETITIONER:
KALLUMALA AGRICULTURAL CO-OPERATIVE BANK LTD.
N.H.W.14, KALLUMALA P.O., MAVELIKKARA, ALAPPUZHA-
690 110, REPRESENTED BY ITS SECRETARY, BINDU.A.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER
OF INCOME TAX/INCOME TAX OFFICER
NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110 001
2 NATIONAL FACELESS APPEAL CENTRE,
DELHI-110 001,
REPRESENTED BY THE COMMISSIONER OF INCOME TAX
(APPEALS)
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.16024/2022 2
JUDGMENT
Aggrieved by Exts.P1 and P2 orders of assessment relating to assessment year 2013-2014 and 2015-2016, petitioner has preferred appeals before the 2nd respondent, copy of which are produced as Exts.P3 and P4. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Exts.P5 and P6. 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 Exts.P5 and P6 stay petitions, 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.16024/2022 3 APPENDIX OF WP(C) 16024/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 29.03.2022 Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27.03.2022 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 DATED 29.04.2022 Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 DATED 29.04.2022 Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 DATED 27.04.2022 Exhibit P6 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 DATED 27.04.2022