The Kuruvambalam Service ... vs The National Faceless Appeal ...
2023 Latest Caselaw 1979 Ker

               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. 3663 OF 2023


PETITIONER:

            THE KURUVAMBALAM SERVICE CO-OPERATIVE
            BANK LTD. F 1638,
            CHEMMALASSERY.P.O., MALAPPURAM,
            REPRESENTED BY ITS SECRETARY,
            PIN - 679328

            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 - 676001

            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. 3663 OF 2023
                                  2



                            T.R. RAVI, J.
             --------------------------------------------
                     W. P. (C). No.3663 of 2023
              --------------------------------------------
              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 WP(C) NO. 3663 OF 2023

shall 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. 3663 OF 2023

APPENDIX OF WP(C) 3663/2023

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 22.09.2022 FOR THE ASSESSMENT YEAR 2020-21.

Exhibit P2 TRUE COPY OF THE APPEAL DATED 17.10.2022 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.