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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.6437 OF 2020(D) PETITIONER/S: THE SHOLAYUR SERVICE CO-OPERATIVE BANK LIMITED NO. P. 1169,KOTTATHARA.P.O, ATTAPPADI, MANNARKKAD,PALAKKAD-678581, REPRESENTED BY ITS SECRETARY, SANAL PAUL,AGED 38,S/O N.V.PAUL. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 4,AYAKAR BHAVAN,PALAKKAD-678014.WARD 4,AYAKAR BHAVAN,PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX(APPEALS),THRISSUR-680021. 3THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN,KAKKANADU,KOCHI-682030, REPRESENTED BY ITS REGISTRAR. R1 TO R3 BY SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6437 OF 2020 2 JUDGMENT Dated this the 4th day of March 2020 The grievance of the petitioner in theinstant case is that against the order ofassessment, Ext.P1 and appellate order Ext.P2,preferred a second appeal, Ext.P3 before the3[rd] respondent ie., the Income Tax AppellateTribunal (ITAT) along with the interimapplication, Ext.P4 dated 23[rd] January 2020, till such time, the contemplated coercivemeasures against the petitioner may be kept inabeyance. 2. Counsel for the Revenue submits thatthe writ petition would not lie as the remedyfor the petitioner is to press the pendingstay application before the ITAT. Having heard the learned counsel for theparties and apprised the paper book, I am ofthe view that the pleadings are bereft of anysteps for taking of possession by makingmention or otherwise before the ITAT. Be thatas it may, considering the fact that no steps WP(C).No.6437 OF 2020 3 of demand or attachment proceedings underSection 281 of the Income Tax Act have beeninitiated, I dispose of the writ petition with a direction to 3[rd] respondent to considerand pass appropriate orders on the applicationof stay in accordance with law, asexpeditiously as possible within a period of15 days from the date of receipt of a certified copy of this judgment. Sd/- AMIT RAWAL JUDGE uu 07.03.2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2COPY OF APPELLATE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2012-13PETITIONER BEFORE THE 3RD RESPONDENT 2012-13 EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENTRESPONDENT