The Malampuzha Service ... vs The Additional / Joint/ Deputy/ ...
2021 Latest Caselaw 12223 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

              THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN

     FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943

                       WP(C).No.10203 OF 2021(A)


PETITIONER:

               THE MALAMPUZHA SERVICE CO-OPERATIVE BANK LTD.NO.P 907
               KADUKAMKUNNU, MALAMPUZHA, PALAKKAD-678 651,
               REPRESENTED BY ITS SECRETARY, PRATHEEP.K.K.

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.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
23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C).No.10203 of 2021
                               -2-

                    P.V.KUNHIKRISHNAN, J.
                  --------------------------------
                WP(C).No.10203 OF 2021(A)
               -------------------------------------
              Dated this the 23rd day of April, 2021


                           JUDGMENT

Petitioner is a co-operative society carrying on business

of providing credit facility to its members. It is classified as a

primary agricultural credit society. The first respondent

passed Ext.P1 assessment order. This writ petition is filed for

issuing appropriate direction to second respondent to dispose

Ext.P3 appeal and Ext.P3(a) stay petition and till then, to stay

all recovery steps pursuant to Ext.P1 assessment order.

2. After hearing both sides, I think there can be a

direction to the second respondent, to dispose Ext.P3(a) stay

petition and till then, there can be an interim order staying

the recovery proceedings pursuant to Ext.P1 assessment

order.

Therefore, this writ petition is disposed in the following

manner:

1. The second respondent is directed to dispose W.P.(C).No.10203 of 2021

Ext.P3(a) stay petition as expeditiously as possible,

at any rate, within one month from the date of

receipt of a copy of this judgment.

2. Till disposal of Ext.P3(a) stay petition by the 2nd respondent, all recovery steps pursuant to Ext.P1 assessment order are stayed.

Sd/-

P.V.KUNHIKRISHNAN

JUDGE sd W.P.(C).No.10203 of 2021

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19.

EXHIBIT P2 COPY OF THE SO NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.

EXHIBIT P2 A COPY OF THE SO NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.

EXHIBIT P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P3 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI.

EXHIBIT P4 COPY OF JUDGMENT IN WPC NO.5849/2021 OF THIS HON'BLE COURT.