By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 17 DAY OF MAY 2022 / 27TH VAISAKHA, 1944 WP(C) NO. 16047 OF 2022 PETITIONER: THE ARIYUR SERVICE CO-OPERATIVE BANK LTD.NO. F1566 , 7/505, KOTTOPADAM, MANNARKKAD, PALAKKAD,678 583, REPRESENTED BY ITS SECRETARY, N.P. KARTHIAYANI. BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASST.COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI 110 001. 2NATIONAL FACELESS APPEAL CENTRE, DELHI 110 001. REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER.DELHI 110 001. REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2013-2014, petitioner has preferred appeal beforethe 2[nd] respondent, copy of which is produced as Ext.P2. Petitionfor stay of proceedings pursuant to the assessment order has alsobeen filed as Ext.P3. Petitioner apprehends coercive proceedings tobe effected even before the petition for stay is considered. Hencethis writ petition. 2. Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that thiswrit petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] respondentto consider and pass orders on Ext.P3 stay petition, within a periodof two months from the date of receipt of a copy of this judgment.Till such a decision is taken, all coercive proceedings against thepetitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- ZIYAD RAHMAN A.A. JUDGE PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 COPY OF ASSESSMENT ORDER ISSUED BY THE ISTRESPONDENT FOR THE YEAR 2013-14 DATED 30.03.2022. COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.04.2022. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED27.04.2022.