Kallumala Agricultural ... vs The ...
2022 Latest Caselaw 5290 Ker

W.P.C.No.16024/2022                       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. 16024 OF 2022
PETITIONER:

             KALLUMALA AGRICULTURAL CO-OPERATIVE BANK LTD.
             N.H.W.14, KALLUMALA P.O., MAVELIKKARA, ALAPPUZHA-
             690 110, REPRESENTED BY ITS SECRETARY, BINDU.A.

             BY ADVS.
             HARISANKAR V. MENON
             MEERA V.MENON



RESPONDENTS:

     1       THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER
             OF INCOME TAX/INCOME TAX OFFICER
             NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110 001

     2       NATIONAL FACELESS APPEAL CENTRE,
             DELHI-110 001,
             REPRESENTED BY THE COMMISSIONER OF INCOME TAX
             (APPEALS)


      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.16024/2022                  2



                            JUDGMENT

Aggrieved by Exts.P1 and P2 orders of assessment relating to

assessment year 2013-2014 and 2015-2016, petitioner has

preferred appeals before the 2nd respondent, copy of which are

produced as Exts.P3 and P4. Petitions for stay of proceedings

pursuant to the assessment orders have also been filed as Exts.P5

and P6. 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 Exts.P5 and P6 stay

petitions, 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) 16024/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 29.03.2022

Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27.03.2022

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 DATED 29.04.2022

Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 DATED 29.04.2022

Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 DATED 27.04.2022

Exhibit P6 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 DATED 27.04.2022