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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941WP(C).No.5473 OF 2020(H) PETITIONER/S: THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD.NO.P 585,RAZMALL COMPLEX, PALLIPURAM ROAD, PATTAMBI, PALAKKAD - 679 303, REPRESENTED BY ITS SECRETARY, C.GIRIJA, AGED 58, D/O.E.P.NARAYANAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The grievance of the petitioner in the instant case isthat against the order of assessment, Ext.P1 and appellateorder Ext.P2, preferred a second appeal, Ext.P3 before the3[rd] respondent ie., the Income Tax Appellate Tribunal(ITAT) along with the interim application, Ext.P4 dated 7[th]February 2020, till such time, the contemplated coercivemeasures against the petitioner may be kept in abeyance. 2. Counsel for the Revenue submits that the writpetition would not lay as the remedy for the petitioner is topress the pending stay application before the ITAT. Having heard the learned counsel for the parties andapprised the paper book, I am of the view that thepleadings are bereft of any steps for taking of possessionby making mention or otherwise before the ITAT. Be thatas it may, considering the fact that no steps of demand orattachment proceedings under 281 of the Income Tax Acthave been initiated, I dispose of the writ petition with a WP(C).No.5473 OF 2020(H)3 direction to 3[rd]respondent to consider and passappropriate orders on the application of stay in accordancewith law, as expeditiously as possible within a period of 15days from the date of receipt of a certified copy of thisjudgment. sab Sd/- AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11.COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2010-11. EXHIBIT P3 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.