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 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 WP(C).No.5681 OF 2020(I) PETITIONER: THE KANJIKODE SERVICE CO-OPERATIVE BANK LTD. NO. F1199KANJIKODE P.O., KANJIKODE, PALAKKAD-678 621, REPRESENTED BY ITS SECRETARY, GURU RAJALINGAM. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5681 OF 2020 JUDGMENT The grievance of the petitioner in the instant case is that against the order of assessment, Ext.P1and appellate order Ext.P2, preferred a secondappeal, Ext.P3 before the 3[rd] respondent ie., theIncome Tax Appellate Tribunal (ITAT) along with theinterim application, Ext.P4 dated 5[th] February 2020,till such time, the contemplated coercive measuresagainst the petitioner may be kept in abeyance. 2. Counsel for the Revenue submits that thewrit petition would not lie as the remedy for thepetitioner is to press the pending stay applicationbefore the ITAT. Having heard the learned counsel for the partiesand apprised the paper book, I am of the view that thepleadings are bereft of any steps for taking of possession by making mention or otherwise beforethe ITAT. Be that as it may, considering the fact thatno steps of demand or attachment proceedings underSection 281 of the Income Tax Act have beeninitiated, I dispose of the writ petition with adirection to 3[rd] respondent to consider and passappropriate orders on the application of stay inaccordance with law, as expeditiously as possiblewithin a period of 15 days from the date of receipt ofa certified copy of this judgment. vv Sd/-AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 3RD RESPONDENT -2010-11. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. //TRUE COPY//PA TO JUDGE