Pallickal Naduvilemuri Service ... vs Income Tax Officer

Kerala High Court

Pallickal Naduvilemuri Service ... vs Income Tax Officer on 7 May, 2024

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
            THE HONOURABLE MR. JUSTICE JOHNSON JOHN
  TUESDAY, THE 7TH DAY OF MAY 2024 / 17TH VAISAKHA, 1946
                     WP(C) NO. 17117 OF 2024
PETITIONER:

            PALLICKAL NADUVILEMURI SERVICE CO-OPERATIVE BANK
            LTD
            NO.965 PALLICKAL NADUVILEMURI P.O, KAYAMKULAM,
            ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY,
            PIN - 690503
            BY ADV C.A.JOJO


RESPONDENTS:

    1       INCOME TAX OFFICER
            OFFICE OF THE ADDITIONAL CIT WARD-2(1),
            THIRUVALLA RANGE,T K ROAD, THIRUVALLA P.O, PIN -
            689101
    2       INCOME TAX OFFICER -NFAC
            NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,
            NEW DELHI, PIN - 110001
    3       INCOME TAX COMMISSIONER( APPEALS)
            NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,
            NEW DELHI, PIN - 110001
OTHER PRESENT:

            JUNIOR SC INCOME TAX- SRI.CYRIAC TOM


     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   07.05.2024,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO.17117 OF 2024

                                2




                   JOHNSON JOHN, J.
              -------------------------------------
            W.P.(C).No.17117 of 2024
              -------------------------------------
          Dated this the 7th day of May, 2024


                           JUDGMENT

The petitioner, Co-operative Bank challenged Ext.P2 assessment order and Ext.P3 demand notice before the 3rd respondent. The learned counsel for the petitioner submits that the petitioner is now seeking only a direction to the 3rd respondent to dispose of Ext.P4 appeal on merit, in accordance with law, within a reasonable time frame. The learned counsel for the respondents have no objection for the same.

2. In this circumstance, the 3rd respondent is directed to dispose of Ext. P4 appeal on merit in accordance with law, as expeditiously as possible within a period of two months from the date of receipt of a copy of this judgment.

WP(C) NO.17117 OF 2024 3

3. Till the disposal of Ext.P4 appeal, no coercive steps shall be initiated against the petitioner pursuant to Ext.P2 assessment order and Ext.P3 demand notice.

The Writ Petition is disposed of as above.

Sd/-

JOHNSON JOHN JUDGE Mms WP(C) NO.17117 OF 2024 4 APPENDIX OF WP(C) 17117/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPIES OF THE DOCUMENTS ISSUED FROM THE 1ST RESPONDENT OFFICE DATED 21.10.2022 AS PER RTI ACT Exhibit P2 A TRUE COPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 12.01.2024 Exhibit P3 A TRUE COPY OF DEMAND NOTICE ISSUED BY 2ND RESPONDENT DATED 12.01.2024 Exhibit P4 A TRUE COPY OF APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 12.02.2024 Exhibit P5 A TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT DATED 03.05.2024 Exhibit P6 A TRUE COPY OF THE JUDGMENT IN WRIT PETITION NO.33658 OF 2022 DATED 25.10.2024