Wp(C)/17117/2024 Of Pallickal Naduvilemuri Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE JOHNSON JOHNTUESDAY, THE 7 DAY OF MAY 2024 / 17TH VAISAKHA, 1946WP(C) NO. 17117 OF 2024 PETITIONER: PALLICKAL NADUVILEMURI SERVICE CO-OPERATIVE BANK LTDNO.965 PALLICKAL NADUVILEMURI P.O, KAYAMKULAM, ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY,PIN - 690503 BY ADV C.A.JOJO RESPONDENTS: 1INCOME TAX OFFICEROFFICE OF THE ADDITIONAL CIT WARD-2(1), THIRUVALLA RANGE,T K ROAD, THIRUVALLA P.O, PIN - 689101OFFICE OF THE ADDITIONAL CIT WARD-2(1), THIRUVALLA RANGE,T K ROAD, THIRUVALLA P.O, PIN - 689101 2INCOME TAX OFFICER -NFACNATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,NEW DELHI, PIN - 110001NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,NEW DELHI, PIN - 110001 3INCOME TAX COMMISSIONER( APPEALS)NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,NEW DELHI, PIN - 110001NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,NEW DELHI, PIN - 110001 OTHER PRESENT: JUNIOR SC INCOME TAX- SRI.CYRIAC TOM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.05.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JOHNSON JOHN, J. ------------------------------------- W.P.(C).No.17117 of 2024 ------------------------------------- Dated this the 7[th] day of May, 2024 JUDGMENT The petitioner, Co-operative Bank challenged Ext.P2 assessment order and Ext.P3 demand noticebefore the 3[rd] respondent. The learned counsel for thepetitioner submits that the petitioner is now seekingonly a direction to the 3[rd] respondent to dispose ofExt.P4 appeal on merit, in accordance with law, within areasonable time frame. The learned counsel for therespondents have no objection for the same. 2.In this circumstance, the 3[rd] respondent isdirected to dispose of Ext. P4 appeal on merit inaccordance with law, as expeditiously as possible withina period of two months from the date of receipt of acopy of this judgment. WP(C) NO.17117 OF 2024 3 3.Till the disposal of Ext.P4 appeal, no coercive steps shall be initiated against the petitioner pursuantto Ext.P2 assessment order and Ext.P3 demand notice. The Writ Petition is disposed of as above. Sd/- JOHNSON JOHN JUDGE Mms APPENDIX OF WP(C) 17117/2024 PETITIONER EXHIBITS Exhibit P1THE TRUE COPIES OF THE DOCUMENTS ISSUEDFROM THE 1ST RESPONDENT OFFICE DATED21.10.2022 AS PER RTI ACTFROM THE 1ST RESPONDENT OFFICE DATED21.10.2022 AS PER RTI ACTExhibit P2A TRUE COPY OF ASSESSMENT ORDER ISSUEDBY THE 2ND RESPONDENT DATED 12.01.2024BY THE 2ND RESPONDENT DATED 12.01.2024Exhibit P3A TRUE COPY OF DEMAND NOTICE ISSUED BY2ND RESPONDENT DATED 12.01.20242ND RESPONDENT DATED 12.01.2024Exhibit P4A TRUE COPY OF APPEAL FILED BEFORE THE3RD RESPONDENT DATED 12.02.20243RD RESPONDENT DATED 12.02.2024 Exhibit P5A TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT DATED03.05.2024BEFORE THE 3RD RESPONDENT DATED03.05.2024 Exhibit P6A TRUE COPY OF THE JUDGMENT IN WRITPETITION NO.33658 OF 2022 DATED25.10.2024PETITION NO.33658 OF 2022 DATED25.10.2024