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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941WP(C).No.5271 OF 2020(H) PETITIONER: THE PATTAMBI SERVICE CO-OPERATIVE ANK LTD.NO.P 585,RAZMALL COMPLEX, PALLIPURAM ROAD, PATTAMBI, PALAKKAD-679303, REPRESENTED BY ITS SECRETARY, C.GIRIJA, AGED 58, D/O.E.P.NARAYANAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 3, AYAKAR BHAVAN, PALAKKAD-678014.2THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, THRISSUR-680001.3THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.03.2020, ALONG WITH WP(C).5272/2020(H), THE COURT ON THE SAMEDAY DELIVERED THE FOLLOWING: WP(C).NoS.5271 & 5272 OF 2020 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.5272 OF 2020(H) PETITIONER: THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD. NO.P 585RAZMALL 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.MENONSMT.K.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 3, AYAKAR BHAVAN, PALAKKAD-678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, THRISSUR-680 001. 3THE INCOME TAX APPELLATE TRIBUNALAYAKAR BHAVAN, KAKKANADU, KOCHI-682 030, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.03.2020, ALONG WITH WP(C).5271/2020(H), THE COURT ON THE SAMEDAY DELIVERED THE FOLLOWING: JUDGMENT The grievance of the petitioner in the instantcase is that against the orders of assessment, Ext.P1 andappellate orders Ext.P2, preferred second appeals, Ext.P3before the 3[rd] respondent ie., the Income Tax AppellateTribunal (ITAT) along with the interim applications, Ext.P4dated 7[th] February 2020, till such time, the contemplatedcoercive measures against the petitioner may be kept inabeyance. 2. Counsel for the Revenue submits that the writpetitions would not lie as the remedy for the petitioner isto press the pending stay applications 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 Section 281 of the Income WP(C).NoS.5271 & 5272 OF 2020 Tax Act have been initiated, I dispose of these writpetitions with a direction to 3[rd] respondent to considerand pass appropriate orders on the applications of stay inaccordance with law, as expeditiously as possible within aperiod of 15 days from the date of receipt of a certifiedcopy of this judgment. vv Sd/- AMIT RAWAL JUDGE APPENDIX OF WP(C) 5271/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28.03.2016. EXHIBIT P2COPY OF APPELLATE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 10.12.2019. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 3RD RESPONDENT 2013-14 DATED 07.02.2020. EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 07.02.2020. APPENDIX OF WP(C) 5272/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 20.11.2017. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 10.12.2019. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2015-16 DATED 7.2.2020. EXHIBIT P4 EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28.03.2016. EXHIBIT P2COPY OF APPELLATE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 10.12.2019. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 3RD RESPONDENT 2013-14 DATED 07.02.2020. EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 07.02.2020. APPENDIX OF WP(C) 5272/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 20.11.2017. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 10.12.2019. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2015-16 DATED 7.2.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 7.2.2020. //TRUE COPY//PA TO JUDGE