Kerala High Court
Edackode Service Co-Operative Bank Ltd ... vs Assessment Unit on 15 December, 2023
Author: C.S.Dias
Bench: C.S.Dias
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
FRIDAY, THE 15TH DAY OF DECEMBER 2023 / 24TH AGRAHAYANA, 1945
WP(C) NO. 42344 OF 2023
PETITIONER:
EDACKODE SERVICE CO-OPERATIVE BANK LTD NO 2523
REPRESENTED BY SECRETARY EDACKODE P.O, ATTINGAL,
THIRUVANANTHAPURAM, PIN - 695104
BY ADVS.
ARJUN RAGHAVAN
T.R.HARIKUMAR
POOJA PANKAJ
RESPONDENTS:
1 ASSESSMENT UNIT
INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE,
DELHI, ROOM NO 401, 2 ND FLOOR, E-RAMP, JAWAHARLAL NEHRU
STADIUM, DELHI -, PIN - 110003
2 THE INCOME TAX OFFICER
WARD-2 (1), OFFICE OF THE INCOME TAX OFFICER, AAYAKAR
BHAVAN, KOWDIAR P.O, THIRUVANANTHAPURAM DISTRICT, PIN -
695003
3 THE COMMISSIONER OF INCOME TAX (APPEALS)
AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003
4 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI, PIN -
110001
OTHER PRESENT:
SRI AJITH KUMAR-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42344 OF 2023
2
Dated this the 15th day of December, 2023
JUDGMENT
The writ petition is filed to direct the fourth
respondent to consider and dispose of Exts.P3 appeal,
and Ext.P4 stay petition, within a time period to be fixed
by this Court.
2. The petitioner's case is that, aggrieved by Ext.P1
assessment order, the petitioner has preferred Ext.P3
appeal and Ext.P5 stay petition before the fourth
respondent. The petitioner is apprehensive that, during
the pendency of Exts.P3 and P5, the respondents may
enforce Ext.P1. Hence, the writ petition.
3. Heard; Sri. Arjun Raghavan, the learned counsel
appearing for the petitioner and Sri. Ajith Kumar, the
learned Standing Counsel appearing for the
WP(C) NO. 42344 OF 2023
respondents.
4. Having considered the pleadings and materials
on record and taking note of the fact that Ext.P5 stay
petition is pending consideration before the fourth
respondent, I deem it appropriate to dispose of the writ
petition in the following manner:-
(i) The fourth respondent is directed to consider
and dispose of Ext.P5 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 the judgment, after affording the
petitioner an opportunity of being heard.
(ii) If the fourth respondent proposes to pass a
conditional order of stay, he shall state reasons for the
same.
(iii) Until such time orders are passed on Ext.P5
stay petition, all further proceedings pursuant to Ext.P1
WP(C) NO. 42344 OF 2023
shall stand deferred.
Sd/-
C.S.DIAS, JUDGE
rmm15/12/2023
WP(C) NO. 42344 OF 2023
APPENDIX OF WP(C) 42344/2023
PETITIONER EXHIBITS
Exhibit-P1 A TRUE COPY OF ASSESSMENT ORDER DATED 24-09-
2022, FOR THE ASSESSMENT YEAR 2020-2021
ISSUED BY THE 1ST RESPONDENT
Exhibit-P2 A TRUE COPY OF THE NOTICE ISSUED UNDER
SECTION 156 OF THE INCOME TAX ACT DATED 24-
09-2022
Exhibit-P3 A TRUE COPY OF THE ONLINE APPEAL DATED 13-
10-2022, FILED BEFORE THE 4TH RESPONDENT,
AGAINST EXT-P1 ASSESSMENT ORDER
Exhibit-P4 A TRUE COPY OF THE COMMUNICATION DATED 08-
11-2023 ISSUED BY THE 2ND RESPONDENT
Exhibit-P5 A TRUE COPY OF THE STAY PETITION DATED 11-
11-2023 FILED BY THE PETITIONER BEFORE THE
4TH RESPONDENT
Exhibit-P6 A TRUE COPY OF THE ACKNOWLEDGMENT OF STAY
PETITION
Exhibit-P7 A TRUE COPY OF THE JUDGMENT DATED 19-07-2019
IN W.A NO.1639 OF 2019
Exhibit-P8 A TRUE COPY OF THE JUDGMENT DATED 14-01-2022
IN WP(C) NO.30579 OF 2021 OF THIS HON'BLE
COURT
Exhibit-P9 A TRUE COPY OF JUDGMENT DATED 23-02-2022 IN
WP(C) 6109 OF 2022
Exhibit-P10 A TRUE COPY OF JUDGMENT DATED 05-09-2023 IN
WP(C) 29098 OF 2023
