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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 21ST DAY OF MAY 2020 / 31ST VAISAKHA, 1942 WA.No.598 OF 2020 AGAINST THE JUDGMENT DTD. 05.03.2020 IN WP(C) 5494/2020(J) OF HIGHCOURT OF KERALA APPELLANT/PETITIONER: THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD.NO.P 373,MANNARKKAD COLLEGE P.O., KUMARAMPUTHUR, MANNARKKAD, PALAKKAD-678583, REPRESENTED BY ITS SECRETARY-IN-CHARGE, N.KRISHNADAS,AGED 57, S/O.RAGHAVAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 4, 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. SRI.JOSE JOSEPH, SC, IT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 21.05.2020,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Vinod Chandran, J. The appellant was before this Court seeking stay of thecontemplated coercive measures, till the appeal before theIncome Tax Appellate Tribunal is disposed of on merits. 2.The learned Single Judge found that there were nocoercive steps of demand or attachment proceeded with underthe provisions of the Income Tax Act. Hence it was directedthat the application of stay before the Tribunal will be disposedof in accordance with law within a period of 15 days. The 15days period has expired but without such disposal, obviouslyfor the reason of lock down due to the pandemic. 3.It is admitted by the learned Counsel that there areno coercive steps taken even after the expiry of such period.However, the appellant apprehends that some coercive stepswould be taken and there be a stay of such steps at least tillthe stay application is considered. In such circumstances wemake it clear that the respondent authority shall not take anycoercive steps until the stay application or the appeal isdisposed of by the Tribunal, whichever happens earlier. Writ appeal is disposed of. No cost. Sd/-K.VINOD CHANDRANJUDGE Sd/-T.R.RAVIJUDGE Pn 21/05