The Chavakkad Service ... vs The Commissioner Of Income Tax ...
2022 Latest Caselaw 5242 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                THE HONOURABLE MR. JUSTICE T.R.RAVI
   FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944
                      WP(C) NO. 15847 OF 2022
PETITIONER:

            THE CHAVAKKAD SERVICE CO-OPERATIVE BANK
            LTD.NO.F.9991
            CHAVAKKAD.P.O, THRISSUR - 680506, REPRESENTED BY
            ITS SECRETARY., PIN - 680506
            BY ADV SRI P.C.SASIDHARAN


RESPONDENT/S:

    1       THE COMMISSIONER OF INCOME TAX (APPEALS)
            NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356
            C.R.BUILDINGS, IP ESTATE, DELHI, PIN - 110002
    2       THE COMMISSIONER OF INCOME TAX (APPEALS)
            AAYAKAR BHAVAN, S.T.NAGAR,
            THRISSUR 680 001, PIN - 680 001
    3       THE INCOME TAX OFFICER
            WARD 1 & TPS, GURUVAYOOR,
            THRISSUR, OFFICE OF THE INCOME TAX OFFICER,
            WEST NADA, GURUVAYOOR,
            THRISSUR, PIN - 680101
    4       THE PRINCIPAL COMMISSIONER OF INCOME TAX
            OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX,
            AAYAKAR BHAVAN, MANANCHIRA,
            KOZHIKODE , PIN - 673001
            BY ADV SRI JOSE JOSEPH, SC, INCOME TAX DEPARTMENT,
            KERALA


     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   13.05.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C)No.15847 of 2022
                                   2




                             T.R. RAVI, J.
              --------------------------------------------
                       W.P.(C)No.15847 of 2022
               --------------------------------------------
                 Dated this the 13th day of May, 2022

                               JUDGMENT

Admit. Standing Counsel takes notice for the respondent.

2. The limited prayer in the writ petition is to consider and

dispose of Ext.P7 and P13 stay petitions pending before the 4 th

respondent.

In view of the limited prayer made in the writ petition, the writ

petition is disposed of directing the 4 th respondent to consider and

pass orders on Exts.P7 and P13 stay petitions, within three months.

The coercive steps for recovery shall be kept in abeyance till the

disposal of Exts.P7 and P13.

Sd/-

T.R. RAVI JUDGE

dsn W.P.(C)No.15847 of 2022

APPENDIX PETITIONER EXHIBITS

EXHIBIT-P1: A TRUE COPY OF THE JUDGMENT DATED 17.03.2020 IN W.P.(C) NO. 8167/2020 OF THIS HONOURABLE COURT

EXHIBIT-P2: A TRUE COPY OF THE ORDER DATED 24.01.2022 UNDER SECTION 271B OF THE INCOME TAX ACT ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT-P3: TRUE COPY OF THE DEMAND NOTICE DATED 24.01.2022 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT-P4: A TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.01.2022 EXHIBIT-P5: TRUE COPY OF THE PETITION SEEKING STAY DATED 05.04.2022 BEFORE THE THIRD RESPONDENT EXHIBIT P6:- TRUE COPY OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICER EXHIBIT P7:- TRUE COPY OF THE STAY PETITION DATED 28.04.2022 PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P8:- TRUE COPY OF THE ORDER DATED 24.01.2022 UNDER SECTION 271B OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9:- TRUE COPY OF THE DEMAND NOTICE DATED 24.01.2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P10:- TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.02.2022 EXHIBIT P11:- TRUE COPY OF THE STAY PETITION DATED 05.04.2022 BEFORE THE 3RD RESPONDENT EXHIBIT P12:- TRUE COPY OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICER EXHIBIT P13:- TRUE COPY OF THE STAY PETITION DATED 28.04.2022 PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P14:- TRUE COPY OF THE JUDGMENT DATED 22.04.2022 IN WPC NO. 14314 OF 2022