Kerala State Financial ... vs Union Of India
2023 Latest Caselaw 3161 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
     THURSDAY, THE 23RD DAY OF MARCH 2023 / 2ND CHAITHRA, 1945
                       WP(C) NO. 8930 OF 2023
PETITIONER:
           KERALA STATE FINANCIAL ENTERPRISES LIMITED.,
           BHADRATHA MUSEUM ROAD, CHEMBUKKAVU, THRISSUR,
           680020,KERALA, INDIA.,
           REPRESENTED BY ITS SENIOR MANAGER/ LIAISON OFFICER
           (LEGAL) / - MR.UNNIKRISHANAN M

          BY ADVS.
          M.GOPIKRISHNAN NAMBIAR
          K.JOHN MATHAI
          JOSON MANAVALAN
          KURYAN THOMAS
          PAULOSE C. ABRAHAM
          RAJA KANNAN


RESPONDENTS:
     1     UNION OF INDIA,
           REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF
           FINANCE, NEW DELHI, PIN - 110004

    2     THE COMMISSIONER OF INCOME TAX (APPEALS),
          NATIONAL FACELESS APPEAL CENTRE, DELHI,C-BLOCK, 4TH
          FLOOR, S.P. M. CIVIC CENTER, NEW DELHI, PIN - 110001

    3     ASSESSMENT UNIT, NEAC,
          MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI,
          DELHI, PIN - 110001

    4     DEPUTY COMMISSIONER OF INCOME TAX,
          CIRCLE 1(1) & TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE,
          SHAKTANTAMPURAN NAGAR, THRISSUR, KERALA, PIN - 680001


OTHER PRESENT:

          SRI. JOSE JOSEPH, SC, SRI. S MANU. DSGI


    THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 8930 OF 2023
                                     2


                               T.R. RAVI, J.
               --------------------------------------------
                      W.P.(C).No.8930 of 2023
                   --------------------------------------------
              Dated this the 23rd day of March, 2023

                              JUDGMENT

Admit. DSGI takes notice for the 1st respondent. Standing

counsel takes notice for respondents 2 and 3.

2. The limited prayer in this writ petition is for a

direction to the 2nd respondent to dispose of Ext.P3 appeal filed

against Ext.P1 assessment order and Ext.P7 stay petition.

In view of the limited prayer made in the writ

petition, this writ petition is disposed of directing the 2 nd

respondent to take up Ext.P3 appeal and Ext.P7 stay petition

and hear and dispose of the stay petition within two months.

The coercive steps for recovery shall be kept in abeyance till

then.

Sd/-

T.R.RAVI JUDGE TR WP(C) NO. 8930 OF 2023

APPENDIX OF WP(C) 8930/2023

PETITIONER EXHIBITS

Exhibit P1 . A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 3RD RESPONDENT UNDER SECTION 143(3) READ WITH SECTION 144B OF THE ACT ON 05.09.2022

Exhibit2 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT UNDER SECTION 156 OF THE ACT ON 05.09.2022

Exhibit P3 A TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE ASSESSE IN FORM 35 ON 03.10.2022 TO THE NFAC

Exhibit P4 A TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT ISSUED WHEN THE APPEAL WAS FILED ONLINE

Exhibit P5 A TRUE COPY OF THE ISSUE NOTICE/LETTER ISSUED BY THE 4TH RESPONDENT ON 10.02.2023

Exhibit P6 A TRUE COPY OF THE COVERING LETTER OF THE STAY PETITION DATED 18.03.2023 FILED BEFORE THE 4TH RESPONDENT.

Exhibit P7 A TRUE COPY OF THE STAY PETITION DATED 17.03.2023 FILED BEFORE THE 4TH RESPONDENT ADDRESSED TO THE 2ND RESPONDENT

Exhibit P8 THE TRUE COPY OF THE E-ACKNOWLEDGMENT DATED NIL, NO. 985468621180323 EVIDENCING THE FILING OF STAY PETITION ALONG WITH THE APPEAL MEMORANDUM AND INTERIM ORDER OF THIS COURT DATED 15.03.223