Wp(C)/30332/2021 Of The Thrissur District Co-Operative Bank Limited v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 14 DAY OF JANUARY 2022 / 24TH POUSHA, 1943 WP(C) NO. 30332 OF 2021 PETITIONER: THE THRISSUR DISTRICT CO-OPERATIVE BANK LIMITED(PRESENTLY THE KERALA STATE CO-OPERATIVE BANK LTD., DISTRICT OFFICE, THRISSUR), SAHAKARANA SATABDHI MANDIRAM, KOVILAKATHUMPADAM, THRISSUR-680022, REPRESENTED BY ITS GENERAL MANAGER. BY ADV SRI.P.C.SASIDHARAN, SC, THRISSUR DISTRICT CO.OPERATIVE BANK LTD. RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE (NFAC),DELHI-110002.NATIONAL FACELESS APPEAL CENTRE (NFAC),DELHI-110002. 2THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110003. ADV.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J=======================W.P.(C) No.30332 of 2021 -------------------------------Dated this the 14th day of January, 2022 JUDGMENT Challenging Ext.P1 assessment order, issued underSection 143(3) of the Income Tax, 1961, relating toassessment year 2018-2019, petitioner has preferredExt.P3 appeal before the 1[st] respondent. Petition forstay of proceedings pursuant to the assessment orderhas also been filed as Ext.P4 and the same ispending consideration. Since the stay petition ispending consideration before the 1[st] respondent, thiswrit petition can be disposed of with a direction. 2. Accordingly, the writ petition is disposed ofdirecting the 1[st] respondent to consider and passorders on Ext.P4 stay petition, within a period oftwo months from the date of receipt of a copy ofthis judgment. WP(C) NO.30332 OF 2021 3. Until such orders are passed, coercive proceedings pursuant to Ext.P1assessment order shall be kept in abeyance. The writ petition is disposed of. AMV/14/01/2022 Sd/- BECHU KURIAN THOMAS, JUDGE APPENDIX OF WP(C) 30332/2021 PETITIONER EXHIBITS RESPONDENTS EXHIBITSNIL TRUE COPY