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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 10TH DAY OF MAY 2019 / 20TH VAISAKHA, 1941 WP(C).No. 13355 of 2019 PETITIONER/S: THE NAGALASSERY SERVICE CO-OPERATIVE BANK LTDKOOTANAD POST, KOOTTANAD, PALAKKAD-679 533,REPRESENTED BY ITS SECRETARY, KRISHNAKUMAR.N., AGED 38,S/O. NARAYANAN NAIR BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER, WARD 3WARD 3, AYAKAR BHAVAN, PALAKKAD-670 014 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680 021 OTHER PRESENT: SRI MOHAMMED RAFIQ-GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANU SIVARAMAN, J. ----------------------------------------------- W.P(C).No. 13355 of 2019 ----------------------------------------------- Dated this the 10[th] day of May, 2019 JUDGMENT Petitioner is a primary credit society which has been issued withassessment order under the Income Tax Act. Being aggrieved by theassessment order, the petitioner has preferred statutory appeal,Exhibit P2, before the 2[nd] respondent appellate authority under theIncome Tax Act. The petitioner has also preferred Exhibit P3 staypetition in the appeal. However, it is contended that demands arebeing raised in terms of the assessment orders. 2. Having heard the learned counsel for the petitioner as well asthe learned standing counsel appearing for the respondents, I am ofthe opinion that the appeal preferred by the petitioner institution isliable to be considered and disposed of on merits before proceedingwith the recovery of amounts in terms of the orders passed by theassessment authority. In the above view of the matter, there will be a direction to the2[nd] respondent appellate authority to take up consider and passappropriate orders on Exhibit P2 appeal preferred by the petitionerand to dispose of the same in accordance with law at the earliest, atany rate, within three months from the date of receipt of a copy ofthis judgment. Till orders are passed on the appeal, as directed WP(C).13355/19 above, coercive proceedings on the basis of the original order shall bekept in abeyance. Writ petition is ordered accordingly. Sd/- ANU SIVARAMAN JUDGE vgs10/5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED B THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF THE PETITION FILE DB PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15