By Advs.sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 20TH DAY OF MARCH 2018 / 29TH PHALGUNA, 1939 WP(C).No. 6116 of 2018 --------------------- PETITIONER(S) THE KONGAD SERVICE CO-OPERATIVE BANK LTD, KONGAD P.O, PALAKKAD - 678 631, REPRESENTED BY ITS SECRETARY, SHYLA K. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD NO.1, PALAKKAD - 678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, THRISSUR - 680 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DXY APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 31.03.2015.EXHIBIT P1(A) COPY OF ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY 1ST RESPONDENT DATED 24.03.2016.EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 24.04.2015.EXHIBIT P2(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05.04.2016.EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 24.04.2015.EXHIBIT P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05.04.2016.EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 26.10.2015. RESPONDENT(S)'EXHIBITS: NIL \\TRUE COPY\\ PA TO JDUGE DXY P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.6116 of 2018 --------------------------------------------------------------- Dated this the 20[th] day of March, 2018 J U D G M E N T Petitioner is a Co-operative Society registeredunder the Kerala Co-operative Societies Act, 1969 and anassessee under the Income Tax Act (the Act). The selfassessments made by the petitioner for the years2012-'13 and 2013-'14 have been revised in terms ofExts.P1 and P1(a) orders by the competent authority underSection 143(3) of the Act. Aggrieved by Exts.P1 and P1(a)orders, the petitioner preferred Exts.P2 and P2(a) appealsbefore the second respondent. Exts.P3 and P3(a) are thestay petitions preferred by the petitioner in Ext.P2 seriesappeals. Ext.P3 stay petition has been disposed of by the : 2 : Appellate Authority as per Ext.P4 order, granting the staysought for by the petitioner, on condition that the petitionershall pay 50% of the amount covered by Ext.P1 assessmentorder. Ext.P3(a) stay petition is yet to be considered.Petitioner challenges Ext.P4 order and also seeks directionsto the second respondent to take a decision on Ext.P3(a)stay petition. 2.Heard the learned counsel for the petitioneras also the learned Standing Counsel for the Revenue. Heard the learned counsel for the petitioner 3.It is seen that Ext.P4 is an order passed asearly as on 26/10/2015. Petitioner has not challenged Ext.P4order for almost two and a half years. In the circumstances,I am not inclined to entertain the writ petition, in so far as itrelates to the challenge against Ext.P4 order. As regards theprayer sought in respect of Ext.P3(a) stay petition, identicalmatter is seen considered by this Court in ChirakkalService Co-operative Bank Ltd. v. Commissioner ofIncome Tax [2016 (2) KLT 535]. In the circumstances, the writ petition is disposed 2.Heard the learned counsel for the petitioneras also the learned Standing Counsel for the Revenue. Heard the learned counsel for the petitioner 3.It is seen that Ext.P4 is an order passed asearly as on 26/10/2015. Petitioner has not challenged Ext.P4order for almost two and a half years. In the circumstances,I am not inclined to entertain the writ petition, in so far as itrelates to the challenge against Ext.P4 order. As regards theprayer sought in respect of Ext.P3(a) stay petition, identicalmatter is seen considered by this Court in ChirakkalService Co-operative Bank Ltd. v. Commissioner ofIncome Tax [2016 (2) KLT 535]. In the circumstances, the writ petition is disposed of directing the second respondent to take up and passorders on Ext.P3(a) stay petition, in the light of ChirakkalService Co-operative Bank Ltd (supra).This shall be donewithin two months from the date of receipt of a copy of thisjudgment. Needless to say that till orders are passed onExt.P3(a) stay petition, further proceedings for realization ofthe amounts covered by Ext.P1(a) order shall be deferred. rsr Sd/- P.B.SURESH KUMAR JUDGE