The Kanjikulam Service ... vs Additional/Joint/ Deputy/ ...
2021 Latest Caselaw 12894 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                  THE HONOURABLE MR. JUSTICE GOPINATH P.
       FRIDAY, THE 11TH DAY OF JUNE 2021 / 21ST JYAISHTA, 1943
                         WP(C) NO. 12094 OF 2021
PETITIONER:

              THE KANJIKULAM SERVICE CO-OPERATIVE BANK LTD
              CO-OPERATIVE BANK LTD.NO.F1086,
              KANJIKULAM P.O,
              PALAKKAD-678 596,
              REPRESENTED BY ITS SECRETARY,AJITHKUMAR K.

              BY ADVS.
              HARISANKAR V. MENON
              MEERA V.MENON



RESPONDENTS:

1             ADDITIONAL/JOINT/ DEPUTY/ ASST.COMMISSIONER OF INCOME
              TAX/INCOME TAX OFFICER,
              NATIONAL E-ASSESSMENT CENTRE,
              DELHI-110011.

2.            NATIONAL FACELESS APPEAL CENTRE,
              DELHI-110001, REPRESENTED BY THE
              PRINCIPAL CHIEF COMMISSIONER


              SRI. JOSE JOSEPH, SC



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                       2
WP(C) NO. 12094 OF 2021




                                 JUDGMENT

Against an assessment order dated 27.04.2021,

the petitioner has preferred an appeal together

with a stay petition before the 2nd respondent.

This writ petition is filed for the limited relief

of a direction to the 2nd respondent to consider

and pass orders on Ext.P3(a) stay petition within

a time frame. Learned counsel also prays that

pending consideration of the stay application, the

demand payable in terms of Ext.P1 assessment order

may be stayed.

2. Considering the limited relief sought for

in the writ petition, the writ petition is

disposed of directing the 2nd respondent to

consider and pass orders on Ext.P3(a) stay

petition within a period of four months from the

date of receipt of a certified copy of this

judgment. Till such time as orders are passed on

WP(C) NO. 12094 OF 2021

Ext.P3(a) any demand pursuant to Ext.P1 order of

assessment shall not be enforced.

Sd/-

GOPINATH P.

JUDGE hmh

WP(C) NO. 12094 OF 2021

APPENDIX OF WP(C)12094/2021

PETITIONER'S ANNEXURE

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

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

EXHIBIT P2(A) COPY OF THE S.O 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 OF INCOME TAX(APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI

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

RESPONDENT'S NIL ANNEXURE