By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943 WP(C).No.10203 OF 2021(A) PETITIONER: THE MALAMPUZHA SERVICE CO-OPERATIVE BANK LTD.NO.P 907KADUKAMKUNNU, MALAMPUZHA, PALAKKAD-678 651, REPRESENTED BY ITS SECRETARY, PRATHEEP.K.K. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE ADDITIONAL / JOINT/ DEPUTY/ ASST. COMMISSIONER OFINCOME TAX / INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI-110 001.INCOME TAX / INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI-110 001. 2NATIONAL FACELESS APPEAL CENTRE,DELHI-110 001, DELHI-110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- P.V.KUNHIKRISHNAN, J. -------------------------------- WP(C).No.10203 OF 2021(A)------------------------------------- Dated this the 23[rd] day of April, 2021 JUDGMENT Petitioner is a co-operative society carrying on business of providing credit facility to its members. It is classified as aprimary agricultural credit society. The first respondentpassed Ext.P1 assessment order. This writ petition is filed forissuing appropriate direction to second respondent to disposeExt.P3 appeal and Ext.P3(a) stay petition and till then, to stayall recovery steps pursuant to Ext.P1 assessment order. 2.After hearing both sides, I think there can be adirection to the second respondent, to dispose Ext.P3(a) staypetition and till then, there can be an interim order stayingthe recovery proceedings pursuant to Ext.P1 assessmentorder. Therefore, this writ petition is disposed in the followingmanner: 1. The second respondent is directed to dispose sd -3- Ext.P3(a) stay petition as expeditiously as possible, at any rate, within one month from the date ofreceipt of a copy of this judgment. 2. Till disposal of Ext.P3(a) stay petition by the 2[nd]respondent, all recovery steps pursuant toExt.P1 assessment order are stayed.respondent, all recovery steps pursuant toExt.P1 assessment order are stayed. Sd/- P.V.KUNHIKRISHNAN JUDGE PETITIONER'S/S EXHIBITS: APPENDIX EXHIBIT P1 EXHIBIT P2 EXHIBIT P2 A EXHIBIT P3 EXHIBIT P3 A EXHIBIT P4 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19. COPY OF THE SO NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. COPY OF THE SO NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI. COPY OF JUDGMENT IN WPC NO.5849/2021 OF THIS HON'BLE COURT.