The Nediyirippu Service ... vs Union Of India
2023 Latest Caselaw 8504 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                   THE HONOURABLE MR.JUSTICE C.S.DIAS
        MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945
                        WP(C) NO. 25709 OF 2023
PETITIONER/S:

            THE NEDIYIRIPPU SERVICE CO-OPERATIVE BANK,
            KONDOTTY P.O, MALAPPURAM- 673638, REPRENTED BY ITS
            SECRETARY IN CHARGE, SUHAIRUDHEEN MOHAMMED, AGED 39,
            S/O. SAIDALAVI.C, RESIDING AT CHAKKAMCHOLA HOUSE,
            KURUPATH, KONDOTY P.O, MALAPPURAM, PIN - 673638

            BY ADV P.C.MUHAMMED NOUSHIQ



RESPONDENT/S:

    1       UNION OF INDIA,
            REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY TO
            FINANCE, NORTH BLOCK, RAISANA HILL, NEW DELHI, PIN -
            110001

    2       COMMISSIONER OF INCOME TAX ( APPEALS),
            INCOME TAX OFFICE, AAYAKAR BHAVAN, MANACHIRA KOZHIKODE
            DISTRICT, PIN - 673001

    3       INCOME TAX OFFICER,
            WARD NO 2, TIRUR, TARIFF BAZAR, TOWN HALL ROAD, TIRUR,
            MALAPPURAM DISTRICT, PIN - 676101


OTHER PRESENT:

            SRI CHRISTOPHER ABRAHAM




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 25709 OF 2023
                                  2

                           JUDGMENT

The writ petition is filed to direct the respondents to

consider and dispose of Ext.P3 appeal and Ext.P11 stay

petition, within a time period fixed by this Court.

2. The petitioner's case is that it is a Co-operative

Society registered under the Kerala Co-operative

Societies Act and the Rules framed thereunder.

Aggrieved by Ext.P2 intimation, the petitioner has

preferred Ext.P3 appeal on 15.11.2022. Subsequently,

the petitioner filed Ext.P10 stay petition before the 2 nd

respondent on 31.07.2023 and Ext.P11 before the

competent Appellate Authority. The petitioner is

apprehensive that during the pendency of Exts.P10 and

P11, the respondents may enforce Ext.P2 intimation.

Hence, the writ petition.

3. Heard; P.C.Muhammed Noushiq, the learned

Counsel appearing for the petitioner and Sri.Christopher

Abraham, the learned Counsel appearing for the

respondents.

WP(C) NO. 25709 OF 2023

4. Having considered the pleadings and materials

on record and taking note of the fact that the petitioner

has preferred Ext.P11 stay petition before the competent

Appellate Authority, I deem it appropriate to direct the

competent Appellate Authority among the respondents

to consider and dispose Ext.P11 stay petition,

immediately.

Resultantly, in exercise of the plenary powers of this

Court under Article 226 of the Constitution of India, I

order the writ petition as follows:

(i) The competent among the respondents shall

consider and dispose of Ext.P11 stay petition, in

accordance with law and as expeditiously as

possible, at any rate, within a period of three

months from the date of receipt of a certified copy

of this judgment, after affording the petitioner an

opportunity of being heard.

(ii) If the competent Appellate Authority proposes to WP(C) NO. 25709 OF 2023

pass any conditional interim order of stay, it shall

state reasons for the same.

(iii) Until such time orders are passed on Ext.P11 stay

petition, all further proceedings pursuant to Ext.P2

shall stand deferred.

Sd/-

C.S.DIAS JUDGE rkc/07.08.23 WP(C) NO. 25709 OF 2023

APPENDIX OF WP(C) 25709/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT FOR THE ASSESSMENT YEAR 2021-22

Exhibit P2 TRUE COPY OF THE INTIMATION ORDER DATED 17.10.2022 UNDER SECTION 143(1) OF THE INCOME TAX ACT

Exhibit P3 TRUE COPY OF THE APPEAL DATED 15.11.2022 AGAINST THE ASSESSMENT ORDER

Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF EXHIBIT P3

Exhibit P5 TRUE COPY OF THE COMPUTATION SHEET DATED 26.12.2022 ISSUED BY THE 3RD RESPONDENT

Exhibit P6 TRUE COPY OF THE MEDICAL CERTIFICATE OF THE THEN SECRETARY OF THE PETITIONER

Exhibit P7 TRUE COPY OF THE ATTENDANCE REGISTER OF OF THE PETITIONER BANK FOR THE MONTH OF JANUARY AND FEBRUARY OF 2022

Exhibit P8 TRUE COPY OF THE NOTICE DATED 26.07.2023 ISSUED BY THE 3RD RESPONDENT

Exhibit P9 TRUE COPY OF REPRESENTATION DATED 31.07.2023 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT

Exhibit P10 TRUE COPY OF THE STAY PETITION DATED 31.07.2023 FILED BEFORE THE 2ND RESPONDENT

Exhibit P11 TRUE COPY OF THE ACKNOWLEDGMENT FOR FILING STAY PETITION THROUGH INCOME TAX DEPARTMENT ONLINE PORTAL