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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 25TH DAY OF JUNE 2020 / 4TH ASHADHA, 1942 WP(C).No.8660 OF 2020(F) PETITIONER/S: THE KARAKURISSI SERVICE CO-OPERATIVE BANK LTD.NO.P.1025,KARAKURISSI,PALAKKAD-678595, REPRESENTED BY ITS SECRETARY,A.JAYASREE, AGED 48,S/O A.ANIYAN MENON. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 2,AYAKAR BHAVAN,PALAKKAD-678014.WARD 2,AYAKAR BHAVAN,PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX(APPEALS),THRISSUR-680021.THRISSUR-680021. 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 ON25.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 25th day of June 2020 The grievance of the petitioner in the instant case is that 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 13[th] March2020, till such time, the contemplated coercive measuresagainst the petitioner may be kept in abeyance. 2. Counsel for the Revenue submits that the writpetition would not lie as the remedy for the petitioner is topress the pending stay application before the ITAT. Having heard the learned counsel for the parties andappraised 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 that asit may, considering the fact that no steps of demand orattachment proceedings under Section 281 of the IncomeTax Act have been initiated, I dispose of the writ petition WP(C).No.8660 OF 2020 with a 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. Sd/- AMIT RAWAL JUDGE VV APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2016-17 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.