THE ARIYUR SERVICE CO-OPERATIVE BANK LTD NO.F1566 vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/16045/2022HC KeralaKLHC01032170202217 May 2022Bench: HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the writ petition could be disposed of with a direction. The Court directed the second respondent, the National Faceless Appeal Centre, to consider and pass orders on Ext.P3 (the stay petition) within a period of two months from the date of receipt of a copy of the judgment. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner were to be kept in abeyance. The Court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the interim relief pending the decision on the stay application.

What were the facts?

The petitioner, The Ariyur Service Co-operative Bank Ltd., is aggrieved by an assessment order for the assessment year 2014-2015, marked as Ext.P1. The petitioner has filed an appeal before the second respondent, the National Faceless Appeal Centre, Delhi, which is produced as Ext.P2. Additionally, a petition for stay of proceedings pursuant to the assessment order has been filed as Ext.P3. The petitioner apprehends coercive proceedings before their stay petition is considered, leading to the filing of this writ petition before the High Court of Kerala.

What were the issues?

The primary issue before the High Court was whether the petitioner's apprehension of coercive proceedings before the consideration of their stay petition was justified, and if so, what interim relief should be granted. The petitioner argued that they were facing potential coercive actions before their appeal and stay petition could be adjudicated. The respondents, represented by the National Faceless Appeal Centre, did not appear to have made specific arguments recorded in the judgment regarding the apprehension of coercive proceedings. The Court considered the submissions of the petitioner and the respondents.

AI-generated summary — verify with the full judgment below

W.P.C.No.16045/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 17TH DAY OF MAY 2022 / 27TH VAISAKHA, 1944 WP(C) NO. 16045 OF 2022 PETITIONER: THE ARIYUR SERVICE CO-OPERATIVE BANK LTD. NO. F1566, 7/505, KOTTOPADAM, MANNARKKAD, PALAKKAD, 678 583, REPRESENTED BY ITS SECRETARY, N.P. KARTHIAYANI. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST.COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI 110 001. 2 NATIONAL FACELESS APPEAL CENTRE, DELHI 110 001. REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.C.No.16045/2022 2 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-2015, petitioner has preferred appeal before the 2nd respondent, copy of which is produced as Ext.P2. Petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- ZIYAD RAHMAN A.A. JUDGE DG/17.5.22

W.P.C.No.16045/2022 3 APPENDIX OF WP(C) 16045/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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