The Mankara Service Co-Operative ... vs The ...
2022 Latest Caselaw 10688 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944
                        WP(C) NO. 33371 OF 2022
PETITIONER:

          THE MANKARA SERVICE CO-OPERATIVE BANK LTD.NO. P.363,
          MANKARA P.O., PALAKKAD , REPRESENTED BY ITS
          SECRETARY, SUDHEER K.B.
          , PIN - 678613

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA



RESPONDENTS:

    1     THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
          INCOME TAX/INCOME TAX OFFICER
          NATIONAL FACELESS ASSESSMENT CENTRE
          DELHI, PIN - 110001

    2     NATIONAL FACELESS APPEAL CENTRE
          NATIONAL FACELESS APPEAL CENTRE,
          DELHI , REPRESENTED BY THE
          COMMISSIONER OF INCOME TAX (APPEALS), PIN - 110001


OTHER PRESENT:

          ADV. JOSE JOSEPH (SC)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.33371/2022                      -2-

                                   JUDGMENT

The petitioner suffered Ext.P1 order of assessment under the provisions of

Income Tax Act, 1961. The petitioner preferred Ext.P2 appeal along with Ext.P3 stay

petition before the 2nd respondent. The petitioner apprehends recovery proceedings

pending consideration of the stay petition by the 2 nd respondent. Hence this writ

petition.

2. Having heard the learned 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 in accordance with law. Till such time as

orders are passed on Ext.P3 any demand pursuant to Ext.P1 shall be kept in

abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 33371/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 31-08-2022

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-09-2022

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-09-2022