The Alanallur Service ... vs The Additional ...
2021 Latest Caselaw 10098 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 25TH DAY OF MARCH 2021 / 4TH CHAITHRA, 1943

                       WP(C).No.7735 OF 2021(N)


PETITIONER:

               THE ALANALLUR SERVICE CO-OPERATIVE BANK LTD. NO.
               F.1178
               ALANALLUR, MANNARKKAD, PALAKKAD-678 601, REPRESENTED
               BY ITS SECRETARY, P.SREENIVASAN.

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON
               SMT.K.KRISHNA

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.



               SC,IT- SRI.JOSE JOSEPH

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.7735 OF 2021(N)

                                    2

                              JUDGMENT

Dated this the 25th day of March 2021

Heard the learned standing counsel for the respondents.

2. According to the petitioner, the assessment order at Ext.P1

is challenged by it in appeal and in the said statutory appeal, stay

petition has already been filed. However, during pendency of the

appeal, alongwith stay petition at Ext.P3, the respondents are taking

steps for recovery of the amount determined by the assessment order

at Ext.P1. The petitioner is therefore praying for directing the 2 nd

respondent decide the appeal along with stay application and till then,

praying for a direction to stay the recovery.

3. The learned standing counsel appearing for the respondents

submits that the petition can be disposed of with a direction to the 2 nd

respondent to decide the stay application within prescribed time

frame.

In this view of the matter, the petition is disposed of with a

direction to the 2nd respondent to decide the stay petition, Ext.P3(a)

filed by the petitioner in an appeal at Ext.P3 challenging the

assessment order at Ext.P1 within a period of three months from the

date of communication of this order. The petitioner to communicate

this judgment to the 2nd respondent for compliance. Till disposal of the WP(C).No.7735 OF 2021(N)

stay petition at Ext.P3(a), the respondents are directed to keep the

coercive action for recovery initiated pursuant to assessment order at

Ext.P1 in abeyance.

SD/-

A.M.BADAR Nsd //TRUE COPY// JUDGE PA TO JUDGE WP(C).No.7735 OF 2021(N)

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 OF FINANCE, NEW DELHI.

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