The Thrissur District ... vs The Commissioner Of Income Tax ...
2022 Latest Caselaw 588 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    FRIDAY, THE 14TH DAY OF JANUARY 2022 / 24TH POUSHA, 1943
                      WP(C) NO. 30332 OF 2021
PETITIONER:

          THE THRISSUR DISTRICT CO-OPERATIVE BANK LIMITED
          (PRESENTLY THE KERALA STATE CO-OPERATIVE BANK LTD.,
          DISTRICT OFFICE, THRISSUR), SAHAKARANA SATABDHI
          MANDIRAM, KOVILAKATHUMPADAM, THRISSUR-680022,
          REPRESENTED BY ITS GENERAL MANAGER.
          BY ADV SRI.P.C.SASIDHARAN, SC, THRISSUR DISTRICT
          CO.OPERATIVE BANK LTD.


RESPONDENTS:

    1     THE COMMISSIONER OF INCOME TAX (APPEALS)
          NATIONAL FACELESS APPEAL CENTRE (NFAC),
          DELHI-110002.
    2     THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER
          OF INCOME TAX/INCOME TAX OFFICER,
          NATIONAL E-ASSESSMENT CENTRE,
          DELHI-110003.
          ADV.JOSE JOSEPH, SC



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.30332 OF 2021
                                              2



                           BECHU KURIAN THOMAS, J
                           =======================
                            W.P.(C) No.30332 of 2021
                             -------------------------------
                         Dated this the 14th day of January, 2022

                                      JUDGMENT

Challenging Ext.P1 assessment order, issued under

Section 143(3) of the Income Tax, 1961, relating to

assessment year 2018-2019, petitioner has preferred

Ext.P3 appeal before the 1 st respondent. Petition for

stay of proceedings pursuant to the assessment order

has also been filed as Ext.P4 and the same is

pending consideration. Since the stay petition is

pending consideration before the 1 st respondent, this

writ petition can be disposed of with a direction.

2. Accordingly, the writ petition is disposed of

directing the 1 st respondent to consider and pass

orders on Ext.P4 stay petition, within a period of

two months from the date of receipt of a copy of

this judgment.

WP(C) NO.30332 OF 2021

3. Until such orders are passed, coercive proceedings

pursuant to Ext.P1assessment order shall be kept in

abeyance.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/14/01/2022 WP(C) NO.30332 OF 2021

APPENDIX OF WP(C) 30332/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.3.2021.

Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 28.3.2021.

Exhibit P3 TRUE COPY OF THE APPEAL DATED 22.4.2021.

Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 30.3.2021.

Exhibit P5 TRUE COPY OF THE JUDGMENT IN WP(C) 2194 OF 2020.

RESPONDENTS EXHIBITS NIL

TRUE COPY