Wp(C)/15847/2022 Of The Chavakkad Service Co-Operative Bank Ltd.no.f.9991 v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 13 DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 15847 OF 2022 PETITIONER: THE CHAVAKKAD SERVICE CO-OPERATIVE BANK LTD.NO.F.9991CHAVAKKAD.P.O, THRISSUR - 680506, REPRESENTED BY ITS SECRETARY., PIN - 680506 BY ADV SRI P.C.SASIDHARAN RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356C.R.BUILDINGS, IP ESTATE, DELHI, PIN - 1100022THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR 680 001, PIN – 680 0013THE INCOME TAX OFFICERWARD 1 & TPS, GURUVAYOOR, THRISSUR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR, PIN - 680101 4THE PRINCIPAL COMMISSIONER OF INCOME TAXOFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE , PIN - 673001 BY ADV SRI JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 13.05.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W.P.(C)No.15847 of 2022 -------------------------------------------- Dated this the 13[th] day of May, 2022 JUDGMENT Admit. Standing Counsel takes notice for the respondent. 2.The limited prayer in the writ petition is to consider anddispose of Ext.P7 and P13 stay petitions pending before the 4[th]respondent. In view of the limited prayer made in the writ petition, the writpetition is disposed of directing the 4th respondent to consider andpass orders on Exts.P7 and P13 stay petitions, within three months.The coercive steps for recovery shall be kept in abeyance till thedisposal of Exts.P7 and P13. Sd/- T.R. RAVI JUDGE dsn PETITIONER EXHIBITS APPENDIX EXHIBIT-P1: A TRUE COPY OF THE JUDGMENT DATED 17.03.2020 INW.P.(C) NO. 8167/2020 OF THIS HONOURABLE COURT W.P.(C) NO. 8167/2020 OF THIS HONOURABLE COURT EXHIBIT-P2: A TRUE COPY OF THE ORDER DATED 24.01.2022 UNDERSECTION 271B OF THE INCOME TAX ACT ISSUED BY THE1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13SECTION 271B OF THE INCOME TAX ACT ISSUED BY THE1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT-P3: TRUE COPY OF THE DEMAND NOTICE DATED 24.01.2022 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENTFOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT-P4: A TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.01.2022PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.01.2022EXHIBIT-P5: TRUE COPY OF THE PETITION SEEKING STAY DATED 05.04.2022 BEFORE THE THIRD RESPONDENT 05.04.2022 BEFORE THE THIRD RESPONDENT EXHIBIT P6:- TRUE COPY OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICERBY THE ASSESSING OFFICER EXHIBIT P7:- TRUE COPY OF THE STAY PETITION DATED 28.04.2022 PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P8:- TRUE COPY OF THE ORDER DATED 24.01.2022 UNDER SECTION 271B OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENTSECTION 271B OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9:- TRUE COPY OF THE DEMAND NOTICE DATED 24.01.2022 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT EXHIBIT P10:- TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.02.2022PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.02.2022 EXHIBIT P11:- TRUE COPY OF THE STAY PETITION DATED 05.04.2022 BEFORE THE 3RD RESPONDENT BEFORE THE 3RD RESPONDENT EXHIBIT P12:- TRUE COPY OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICERBY THE ASSESSING OFFICER EXHIBIT P9:- TRUE COPY OF THE DEMAND NOTICE DATED 24.01.2022 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT EXHIBIT P10:- TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.02.2022PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.02.2022 EXHIBIT P11:- TRUE COPY OF THE STAY PETITION DATED 05.04.2022 BEFORE THE 3RD RESPONDENT BEFORE THE 3RD RESPONDENT EXHIBIT P12:- TRUE COPY OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICERBY THE ASSESSING OFFICER EXHIBIT P13:- TRUE COPY OF THE STAY PETITION DATED 28.04.2022 PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P14:- TRUE COPY OF THE JUDGMENT DATED 22.04.2022 IN WPC NO. 14314 OF 2022WPC NO. 14314 OF 2022