By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28653 OF 2019 PETITIONER: THE EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD.,,NO.R-137, EDATHIRINJI P.O., THRISSUR - 680 122, REPRESENTED BY ITS SECRETARY, C.K.SURESH BABU, AGED 57, S/O.KOCHURAMAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER, WARD 2(1), INCOME TAX DEPARTMENT, SAKTHANTHAMPURAN NAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHANTHAMPURAN NAGAR, THRISSUR -680 001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT The challenge in the writ petition is against Ext.P4 conditional order ofstay passed by the 2[nd] respondent in a stay application filed along with anappeal against an order of assessment under the Income Tax Act. Learnedcounsel for the petitioner would point out that the issue involved in theappeal was the entitlement for deduction claimed under Section 80P of theIncome Tax Act and in connected matters, while examining the legality ofsimilar orders of conditional stay, a Division Bench of this Court in Ext.P5judgment has directed the respondent Appellate Authority to consider andpass orders in the appeal without insisting on any deposit of confirmedamounts, pending disposal of the appeal. Taking cue from the said judgment,this writ petition is disposed by quashing Ext.P4 order and directing the 2[nd]respondent Appellate Authority to consider and pass orders in the appealpreferred by the petitioner before him within an outer time limit of sixmonths from the date of receipt of a copy of this judgment. It is made clear that till such time as orders are passed by theAppellate Authority as directed and the order communicated to thepetitioner, recovery steps for recovery of amounts confirmed against thepetitioner by Ext.P1 assessment order shall be kept in abeyance. Thepetitioner shall produce a copy of the writ petition together with a copy ofthis judgment, before the 2nd respondent, for further action. Sd/-A.K.JAYASANKARAN NAMBIARJUDGE 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2016-17. EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2016-17. EXHIBIT P4COPY OF ORDER ISSUED BY THE 2ND RESPONDENT.EXHIBIT P5COPY OF JUDGMENT IN WA NO.1649/2019 OF THISHON'BLE COURT. EXHIBIT P6COPY OF JUDGMENT IN W.P.(C) NOS.21015 AND 20995/2019 OF THIS HON'BLE COURT. EXHIBIT P6 ACOPY OF JUDGMENT IN WP(C) NOS.22496/2019 OFTHIS HON'BLE COURT.