The Ariyur Service Co-Operative ... vs The ...
2022 Latest Caselaw 5286 Ker

W.P.C.No.16045/2022                        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. 16045 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



RESPONDENT/S:

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.16045/2022                  2

                           JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2014-2015, 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) 16045/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15.

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

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