Kerala High Court
Pulamanthole Service ... vs The National Faceless Appeal ... on 3 February, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
FRIDAY, THE 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944
WP(C) NO. 3667 OF 2023
PETITIONER/S:
PULAMANTHOLE SERVICE CO-OPERATIVE BANK
LIMITED NO.F 1565, PULAMANTHOLE.P.O.,
MALAPPURAM DISTRICT, PIN - 679323
REPRESENTED BY ITS SECRETARY.
BY ADV O.D.SIVADAS
RESPONDENTS:
1 THE NATIONAL FACELESS APPEAL CENTRE,
INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001
REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER.
2 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER
OF INCOME TAX/INCOME TAX OFFICER,
NATIONAL E-ASSESSMENT CENTRE,
INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001
3 THE INCOME TAX OFFICER
AYKAR BHAVAN, WARD 4, TIRUR,
MALAPPURAM DISTRICT, PIN 676 001.
BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3667 OF 2023
2
T.R. RAVI, J.
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W. P. (C). No.3667 of 2023
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Dated this the 3rd day of February, 2023
JUDGMENT
Admit. Standing counsel takes notice for the respondents.
2. Petitioner is aggrieved by steps for recovery based on an
assessment order which has been challenged in appeal. It is
submitted that an application for stay could not be uploaded.
3. Even though the writ petition has been filed on the
premise that the issue is similar to the one which was considered by
this Court in Mavilayi Service Co-operative Bank Ltd. v.
Commissioner of Income Tax reported in (2021 (1) KLT 485), it
is pointed out by the Standing Counsel for the Income-tax
Department that the assessment order relates to issues other than
deductions under Section 80P of the Income-tax Act also. It is
hence submitted that the remedy of the petitioner is to move an
application for stay in the pending appeal.
4. There will hence be a direction to the respondents to
provide a link to the petitioner for uploading stay application in
Ext.P2 appeal that has been filed against the Ext.P1 assessment
order within one month and on providing the link, the petitioner shall
WP(C) NO. 3667 OF 2023
upload the stay application. On receipt of the stay application, the
respondents shall consider the same and pass orders, after hearing
the petitioner within one month therefrom. Till the disposal of the
stay application, coercive steps for recovery shall be kept in
abeyance.
Writ petition is disposed of as above.
Sd/-
T.R. RAVI
JUDGE
Pn
WP(C) NO. 3667 OF 2023
APPENDIX OF WP(C) 3667/2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED
BY THE 2ND RESPONDENT DATED 21.09.2022 FOR
THE ASSESSMENT YEAR 2021-22.
Exhibit P2 TRUE COPY OF THE APPEAL DATED 15.10.2022
FILED BY THE PETITIONER AGAINST EXT.P1
ASSESSMENT ORDER FOR THE PERIOD 2021-22.
Exhibit P3 TRUE COPY OF THE JUDGMENT WP(C).NO. 22847
OF 2022 RENDERED BY THIS HON'BLE COURT
DATED 14.07.2022.
