Thalappilly Taluk Primary ... vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 9766 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944
                       WP(C) NO. 27582 OF 2022
PETITIONER:

            THALAPPILLY TALUK PRIMARY COOPERATIVE AGRICULTURAL AND
            RURAL DEVELOPMENT BANK LTD.
            WADAKKANCHERY, THRISSUR -680 582.
            REPRESENTED BY ITS SECRETARY MR.VADUKOOT DEVASSY PAUL.

            BY ADVS.
            ANIL D. NAIR
            TELMA RAJU
            EDATHARA VINEETA KRISHNAN
            P.K.BIJU
            MOHAMMED SAVAD K.



RESPONDENTS:

    1       ASSISTANT COMMISSIONER OF INCOME TAX,
            CIRCLE 2(1), THRISSUR-680 001.

    2       DEPUTY COMMISSIONER OF INCOME TAX,
            CIRCLE 1(1), THRISSUR-680 001.




            ADV. JOSE JOSEPH (SC)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 27582 OF 2022

                               2




                          JUDGMENT

The petitioner has approached this Court apprehending

recovery proceedings to recover amounts due under Ext.P1

order of assessment. It is the case of the petitioner that the

petitioner has filed a petition for rectification before the

assessing authority - the 2nd respondent and pending

consideration of the same, recovery proceedings may be

kept in abeyance.

2. Heard the learned Standing Counsel for the

respondent Department.

3. Having regard to the limited nature of relief

sought for in the writ petition, this writ petition is disposed

of, directing the 2nd respondent to consider and pass orders

on Ext.P2 application filed for rectification in accordance

with law and after affording an opportunity of hearing to the

petitioner within a period of one month from the date of

receipt of a certified copy of this judgment. Till such time as

orders are passed on Ext.P2, any proceedings for recovery of WP(C) NO. 27582 OF 2022

amounts due under Ext.P1 assessment order shall be kept in

abeyance.

Sd/-

GOPINATH P.

JUDGE

DK WP(C) NO. 27582 OF 2022

APPENDIX OF WP(C) 27582/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ORDER DATED 07.12.2019 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPLICATION FOR RECTIFICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P3 TRUE COPY OF THE NOTICE DATED 29.12.2021 ISSUED BY THE 2ND RESPONDENT