By Advs.sri.harisankar v. Menonsmt.meera V.menonsmt.k.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941WP(C).No.33020 OF 2019(B) PETITIONER THE AKATHETHARA SERVICE CO-OPERATIVE BANK LTD.,F-1514, AKATHETHARA POST, PALAKKAD - 678 008, REPRESENTED BY ITS SERETARY, SUBHA VARMA P. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENTS 1THE INCOME TAX OFFICER,INCOME TAX DEPARTMENT, WARD NO.2, PALAKKAD - 678 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),INCOME TAX DEPARTMENT, THRISSUR - 680 001. OTHER PRESENT: SC, JOSE JOSEPHGP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Exts.P1 assessment order and P1(a) rectification order, underthe Income Tax Act, the petitioner has preferred Ext.P2 and P2(a) appealstogether with Ext.P3 and P3(a) stay petitions before the 2[nd] respondent. It isthe case of the petitioner that even prior to considering the stay petitions,recovery steps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Exts.P1 assessment order and P1(a)rectification order. 2. I have heard the learned counsel appearing for the petitioner andalso the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as alsothe submissions made across the Bar, I dispose the writ petition with thefollowing directions: 1. The 2[nd] respondent shall consider and pass reasonedorders on Ext.P2 and P2(a) appeals within a period of sixmonths from the date of receipt of a copy of this judgment,after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmedagainst the petitioner by Exts.P1 assessment order andP1(a) rectification order shall be kept in abeyance till such time as orders are passed by the 2[nd] respondent asdirected above and communicated to the petitioner. 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd]respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE EXHIBITS: EXHIBIT P1 EXHIBIT P1(A) EXHIBIT P2 EXHIBIT P2(A) EXHIBIT P3 EXHIBIT P3(A) APPENDIX COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2015-16. COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2016-17. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. TRUE COPY