By Advs.sri.harisankar v. Menonsmt.meera V.menonsmt.k.krishna

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.10196 OF 2021(Y) PETITIONER: THE PERINGODE SERVICE CO-OPERATIVE BANK LTD.NO.F 155213/325, PARASSERY POST, KONGAD, PALAKKAD-6678 631, REPRESENTED BY ITS SECRETARY-IN-CHARGE, SANGEETHA V., BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENTS: 1THE ADDITIONAL /JOINT/ DEPUTY/ ASST. COMMISSIONER OF INCOME TAX / INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI-110 001 2NATIONAL FACELESS APPEAL CENTRE,DELHI-110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.10196 of 2021 -2- P.V.KUNHIKRISHNAN, J. -------------------------------- WP(C).No.10196 OF 2021(Y) ------------------------------------- Dated this the 23[rd] day of April, 2021 JUDGMENT This writ petition is filed for issuing appropriatedirection to second respondent to dispose Ext.P3 appealand Ext.P3(a) stay petition and to stay coercive steps basedon Ext.P1 till disposal of the same. 2.Heard. 3.After hearing both sides, I think this writ petition can be disposed, directing the second respondent todispose Ext.P3(a) stay petition as expeditiously as possible,at any rate, within one month from the date of receipt of acopy of this judgment. Till then, the recovery proceedingscan be stayed. Therefore, this writ petition is disposed in the followingmanner. W.P.(C).No.10196 of 2021 -3- 1.The second respondent is directed toconsiderExt.P3(a)staypetitionasexpeditiously as possible, at any rate, withinone month from the date of receipt of a copy ofthis judgment. 2.Till final orders are passed in Ext.P3(a)stay petition, further proceedings based onExt.P1 assessment order is stayed. Sd/- P.V.KUNHIKRISHNAN JUDGE jm -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 EXHIBIT P2 COPY OF THE S.O. NO. 3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P2 (A) COPY OF THE S.O.NO. 3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A) 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. EXHIBIT P4COPY OF JUDGMENT IN W.P.C NO. 5849/2021OF THIS HON'BLE COURT. RESPONDENT'S/S EXHIBITS: NIL