The Ariyur Service Co-Operative ... vs The ...
2022 Latest Caselaw 5285 Ker

W.P.C.No.16047/2022                1


              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
            THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
     TUESDAY, THE 17TH DAY OF MAY 2022 / 27TH VAISAKHA, 1944
                      WP(C) NO. 16047 OF 2022
PETITIONER:

            THE ARIYUR SERVICE CO-OPERATIVE BANK LTD.
            NO. F1566 , 7/505, KOTTOPADAM, MANNARKKAD, PALAKKAD,
            678 583, REPRESENTED BY ITS SECRETARY, N.P.
            KARTHIAYANI.

            BY ADVS.
            HARISANKAR V. MENON
            MEERA V.MENON



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.


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.C.No.16047/2022                     2


                                JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2013-2014, petitioner has preferred appeal before

the 2nd respondent, copy of which is produced as Ext.P2. Petition

for stay of proceedings pursuant to the assessment order has also

been filed as Ext.P3. Petitioner apprehends coercive proceedings to

be effected even before the petition for stay is considered. Hence

this writ petition.

2. Having considered the submissions of the counsel for the

petitioner as well as the respondents, I am of the opinion that this

writ petition itself can be disposed of with a direction.

3. Accordingly, there will be a direction to the 2 nd respondent

to consider and pass orders on Ext.P3 stay petition, within a period

of two months from the date of receipt of a copy of this judgment.

Till such a decision is taken, all coercive proceedings against the

petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE DG/17.5.22

APPENDIX OF WP(C) 16047/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14 DATED 30.03.2022.

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022.

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022.