By Its Secretary, Shri. Vinodkumar E v. By Advs.sri.t.m.sreedharan (Sr

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 12TH DAY OF MARCH 2018 / 21ST PHALGUNA, 1939 WP(C).No. 8281 of 2018 PETITIONER(S) THE SHORANUR CO-OPERATIVE SERVICE BANK LTD., 20/558, MAIN ROAD, SHORANUR, PALAKKAD-679121, REPRESENTED BY ITS SECRETARY, SHRI. VINODKUMAR E. V. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN RESPONDENT(S): 1. THE INCOME TAX OFFICER, WARD-3, PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 12.08.2016 ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), PALAKKAD.EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.11.2017 FOR AY-2015-16 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT.EXHIBIT P3 TRUE COPY OF MEMORANDUM OF APPEAL DATED 4.01.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16.EXHIBIT P3(A) TRUE COPY OF THE STAY PETITION DATED 4.01.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16.EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2016 ISSUED BY THE 1ST RESPONDENT ALONG WITH THE DEMAND NOTICE FOR AY-2014-15.EXHIBIT P5 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.01.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15.EXHIBIT P5(A) TRUE COPY OF THE STAY PETITION DATED 23.01.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15.EXHIBIT P6 TRUE COPY OF THE APPLICATION DATED 23.1.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2014-15.EXHIBIT P6(A) TRUE COPY OF THE APPLICATION DATED 4.1.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2015-16. RESPONDENT'S EXHIBITS :NIL //TRUE COPY// SD/-P.A. TO JUDGE P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.8281 of 2018 = = = = = = = = = = = = = Dated this the 12th day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved byExts.P2 and P4 assessment orders, the petitioner preferredExts.P3 and P5 appeals before the second respondent.Exts.P3(a) and P5(a) are the applications for stay preferred bythe petitioner in Exts.P3 and P5 appeals. The grievance of thepetitioner in the writ petition concerns the delay on the part ofthe second respondent in passing orders on Exts.P3(a) andP5(a) applications for stay. It is alleged by the petitioner in thewrit petition that proceedings have already been initiated forrealisation of the amounts covered by Exts.P2 and P4 orders.The petitioner, therefore, seeks appropriate directions in thisregard, in this writ petition. 2.Heard the learned counsel for the petitioner asalso the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directingthe second respondent to take a decision on Exts.P3(a) and P5(a)applications for stay, within two months from the date of receiptof a copy of this judgment. Ordered accordingly. Needless to saythat until orders are passed on Exts.P3(a) and P5(a) applicationsfor stay, further proceedings for realisation of the amountscovered by Exts.P2 and P4 assessment orders shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE. SKS