The Ariyur Service Co-Operative ... vs The Addl./Joint/Deputy/Asst. ...
2022 Latest Caselaw 5288 Ker

W.P.C.No.16044/2022                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. 16044 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
             R.SREEJITH
             K.KRISHNA



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.16044/2022                     2


                                JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2015-2016, 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) 16044/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16.

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.