Wp(C)/5479/2023 Of Peroorkada Service Co-Operative Bank Limited v. The Income Tax Officer, Ward-2(1)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17 DAY OF FEBRUARY 2023 / 28TH MAGHA, 1944WP(C) NO. 5479 OF 2023 PETITIONER/S: PEROORKADA SERVICE CO-OPERATIVE BANK LIMITEDNO.T.1412 PEROORKADA P.O, THIRUVANANTHAPURAM DISTRICT, KERALA, PIN-695005 REPRESENTED BY ITS SECRETARY, PIN - 695005 BY ADVS. C.A.JOJO S.JIJI RESPONDENT/S: 1THE INCOME TAX OFFICER, WARD-2(1) KOWDIAR, TRIVANDRUM-695003, PIN - 695003KOWDIAR, TRIVANDRUM-695003, PIN - 695003 2COMMISSIONER OF INCOME TAX (APPEALS)-1OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003, PIN - 695003OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003, PIN - 695003 3THE PRINCIPAL COMMISSIONER OF INCOME TAXOFFICE OF THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, KAVADIYAR P.O, TRIVANDRUM-695003, PIN - 695003 4COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,NEW DELHI-110001, PIN - 110001NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,NEW DELHI-110001, PIN - 110001 OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM. SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: T.R. RAVI, J …...................................... W.P.(C).No. 5479 of 2023 …...............................................................Dated this the 17[th] day of February, 2023 JUDGMENT The petitioner is aggrieved by orders of assessment. Thepetitioner has preferred an appeal before the Appellate Authority. Itis submitted that the petitioner could not upload a stay petition, sincethe link was not available. In the above circumstances, this writ petition is disposed ofdirecting the respondents to provide the petitioner with the link asand when the petitioner approaches with such request and if thepetitioner files the stay petition within two weeks from today, thesame shall be considered and ordered within three months thereafter,after hearing the petitioner. Till disposal of the application for staywhich has to be submitted by the petitioner as directed above,coercive action shall be kept in abeyance. Dxy Sd/- T.R. RAVI, JUDGE APPENDIX OF WP(C) 5479/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 02.02.2022 ISSUED BY THE FIRST RESPONDENTAY 2013-14 DATED 02.02.2022 ISSUED BY THE FIRST RESPONDENT Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE DATED 02.02.2022 ISSUED BY THE FIRST RESPONDENT Exhibit P3 A TRUE COPY OF THE APPEAL FOR AY 2013-14DATED 31.03.2022 FILED BEFORE THE 4TH RESPONDENTDATED 31.03.2022 FILED BEFORE THE 4TH RESPONDENT Exhibit P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 24.12.2019 ISSUED BY THE FIRST RESPONDENTAY 2017-18 DATED 24.12.2019 ISSUED BY THE FIRST RESPONDENT Exhibit P5 A TRUE COPY OF THE APPEAL FOR AY 2017-18DATED 29.01.2020 FILED BEFORE THE 4TH RESPONDENTDATED 29.01.2020 FILED BEFORE THE 4TH RESPONDENT Exhibit P6 A TRUE COPY OF THE DEMAND NOTICE FOR AY 2013-14 DATED 08.02.2023 ISSUED BY THE 1ST RESPONDENT2013-14 DATED 08.02.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P7 A TRUE COPY OF THE DEMAND NOTICE FOR AY 2017-18 DATED 07.02.2023 ISSUED BY THE 1ST RESPONDENT2017-18 DATED 07.02.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P8 A TRUE COPY OF THE JUDGMENT IN WA NO.1535 OF 2019 OF THE DIVISION BENCHNO.1535 OF 2019 OF THE DIVISION BENCH