Kongorpilly Farmers Service ... vs The National Faceless Appeal ...
2022 Latest Caselaw 9244 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
    WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
                       WP(C) NO. 24807 OF 2022
PETITIONER:

          KONGORPILLY FARMERS SERVICE CO-OPERATIVE BANK
          LIMITED NO.3847,
          KONGORPPILLY.P.O.,
          KONGORPPILLY, NORTH PARUR, ERNAKULAM
          DISTRICT, PIN - 683518, REPRESENTED BY ITS MANAGING
          DIRECTOR (IN CHARGE).

          BY ADV O.D.SIVADAS



RESPONDENTS:

    1     THE NATIONAL FACELESS APPEAL CENTRE,
          NEW DELHI,110 001, REPRESENTED BY THE
          PRINCIPAL CHIEF COMMISSIONER.

    2     THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
          INCOME TAX/INCOME TAX OFFICER,
          NATIONAL E-ASSESSMENT CENTRE,
          NEW DELHI - 110 001.

          BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 24807 OF 2022

                                   2


                             JUDGMENT

The petitioner has preferred Ext.P3 appeal against Ext.P1

order of assessment. The petitioner has however not filed any

application for stay.

2. Having heard the learned counsel for the petitioner and

the learned Standing Counsel for the Department and having

regard to the nature of the contentions, it is directed that the 1 st

respondent shall provide a link enabling the petitioner to upload

an application for stay. If the petitioner files an application for stay

within ten days from the date on which such link is provided to the

petitioner, further recovery proceedings pursuant to the demand

in Ext.P1 shall be kept in abeyance till a decision is taken on the

stay petition.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 24807 OF 2022

APPENDIX OF WP(C) 24807/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.03.2022 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2017-18.

Exhibit P2 TRUE COPY OF THE NOTICE DATED 30.03.2022 ISSUED BY THE 2ND RESPONDENT OF UNDER SECTION 156 OF THE INCOME TAX ACT FOR ASSESSMENT YEAR 2017-18.

Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18.