The Pattambi Service Co-Operative Bank Ltd.no. P v. Other Present

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 15 DAY OF MARCH 2023 / 24TH PHALGUNA, 1944WP(C) NO. 8645 OF 2023 PETITIONER: THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD.NO. P 585, RAZMALL COMPLEX, PALLIPURAM ROAD, PATTAMBI, PALAKKAD , REPRESENTED BY ITS SECRETARY,PARAMESWARAN M, PIN - 679303BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNARESPONDENTS:1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONEROF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 1100012NATIONAL FACELESS APPEAL CENTREDELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS, PIN - 1100013INCOME TAX OFFICERWARD 1 & TPS, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD,PALAKKAD, PIN - 678014 OTHER PRESENT: SC-SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2023, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: W.P.(C). No.8645 of 2023 VIJU ABRAHAM, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C). No.8645 of 2023 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15[th] day of March, 2023 JUDGMENT Challenging Ext.P1 assessment order for the year 2021-22, the petitioner has preferred Ext.P2 appeal and Exts.P3 and P4delay condonation petition and stay petition respectively, beforethe 2[nd] respondent. The petitioner seeks expeditious disposal ofExts.P2, P3 and P4. 2. Heard the learned counsel for the petitioner as well as thelearned Standing Counsel for the Income Tax Department. 3. After hearing both sides, I dispose the writ petition withthe following directions: (i)The 2[nd] respondent shall consider Ext.P3 application for condonation for delay inaccordance with law and subject to the outcomeof the decision to be taken on Ext.P3, Ext.P4 staypetition shall be considered within an outer limitof two months from today. W.P.(C). No.8645 of 2023 : 3 : (ii)Till orders are passed as directed above,further proceedings pursuant to Ext.P1assessment order, shall be kept in abeyance. Sd/- VIJU ABRAHAM JUDGE sm/ APPENDIX OF WP(C) 8645/2023 PETITIONER EXHIBITSExhibit P1Exhibit P2Exhibit P3 Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD. 27-12-2022Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 06-03-2023Exhibit P3COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.06-03-2023Exhibit P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.06-03-2023