By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 11 DAY OF JUNE 2021 / 21ST JYAISHTA, 1943WP(C) NO. 12094 OF 2021 PETITIONER: THE KANJIKULAM SERVICE CO-OPERATIVE BANK LTDCO-OPERATIVE BANK LTD.NO.F1086,KANJIKULAM P.O,PALAKKAD-678 596,REPRESENTED BY ITS SECRETARY,AJITHKUMAR K. BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1ADDITIONAL/JOINT/ DEPUTY/ ASST.COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,NATIONAL E-ASSESSMENT CENTRE,DELHI-110011.2.NATIONAL FACELESS APPEAL CENTRE,DELHI-110001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) NO. 12094 OF 2021 JUDGMENT Against an assessment order dated 27.04.2021,the petitioner has preferred an appeal togetherwith a stay petition before the 2[nd] respondent.This writ petition is filed for the limited reliefof a direction to the 2[nd] respondent to considerand pass orders on Ext.P3(a) stay petition withina time frame. Learned counsel also prays thatpending consideration of the stay application, thedemand payable in terms of Ext.P1 assessment ordermay be stayed. 2.Considering the limited relief sought forin the writ petition, the writ petition isdisposed of directing the 2[nd]respondent toconsider and pass orders on Ext.P3(a) staypetition within a period of four months from thedate of receipt of a certified copy of thisjudgment. Till such time as orders are passed on 3 WP(C) NO. 12094 OF 2021 Ext.P3(a) any demand pursuant to Ext.P1 order ofassessment shall not be enforced. hmh Sd/- GOPINATH P.JUDGE 4 WP(C) NO. 12094 OF 2021 APPENDIX OF WP(C)12094/2021 PETITIONER'S ANNEXURE EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-191ST RESPONDENT FOR THE YEAR 2018-19 EXHIBIT P2COPY OF THE S.O NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHITHE MINISTRY OF FINANCE, NEW DELHI EXHIBIT P2(A)COPY OF THE S.O NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHITHE MINISTRY OF FINANCE, NEW DELHI EXHIBIT P3COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTPETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3(A)COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ASSISTANT COMMISSIONEROF INCOME TAX, COMMISSIONER OF INCOME TAX(APPEALS), NATIONAL OF INCOME TAX(APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHIPETITIONER BEFORE THE ADDITIONAL/JOINT/ASSISTANT COMMISSIONEROF INCOME TAX, COMMISSIONER OF INCOME TAX(APPEALS), NATIONAL OF INCOME TAX(APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI EXHIBIT P4COPY OF THE ORDER OF THIS HON'BLE COURTIN WPC NO.5849/2021IN WPC NO.5849/2021 RESPONDENT'S ANNEXUREANNEXURE NIL