Heard Smt.nisha John, Learned Counsel Appearing For The v. Commissioner Of Income

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 05TH DAY OF FEBRUARY 2020 / 16TH MAGHA, 1941 WP(C).No.3014 OF 2020(B) PETITIONER/S: THIROOR MULTI PURPOSE CO-OPERATVE SOCIETY LTD.,THIROOR, M.G.KAVU, THRISSUR - 680 001, REPRESENTED BYSECRETARY SMT.RAGI C.RANGANATH. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANANSMT.DIVYA RAVINDRANSRI.R.BHASKARA KRISHNAN RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD-2(5), THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 3014 of 2020 ----------------------------------------- Dated this the 5[th] day of February, 2020 JUDGMENT The prayers in the above Writ Petition (Civil) are as follows: (i)To issue of a writ of mandamus or any other appropriate writ, order ordirection, directing the 1[st] respondent to refrain from taking coercive proceedingsfor recovery of the demand pursuant to Exhibits P1 assessment order and demandnotice for the assessment order and demand notice for the assessment year 2017-18, pending disposal of the appeal/stay petition before the 2[nd] respondent.(ii)To stay the operation of Ext.P1 assessment order for the assessment year2017-18 and the demand pursuant thereto, pending disposal of W.P.(C.)(iii)to grant such other or further reliefs, as this Hon'ble Court may deem fitand proper in the facts and circumstances of the case, including the cost of theseproceedings.” 2.Heard Smt.Nisha John, learned counsel appearing for the petitioner and Sri. Jose Joseph, learned Standing Counsel for the IncomeTax Department appearing for the respondents. 3.In similar circumstances, a Division Bench of this Court in thejudgment dated 1.7.2019 in W.A.No. 1529/2019 has taken the view thatthe insistence for payment of a portion of the amount demanded, as acondition for grant of stay, need not be insisted in cases as in the instantone and that the Division Bench, for reasons stated therein, has orderedthat it is for the appellate authority to take a decision on the statutoryappeal at the earliest and that until the final decision is rendered by theappellate authority in the statutory appeal, coercive steps for recovery andcollection of the impugned tax shall be kept in abeyance in the light of thedictum laid down by the Full Bench of this Court in Mavilayi ServiceCo-operative Service Bank Ltd., v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. The Division Bench in the abovesaidjudgment dated 1.7.2019 in W.A.No. 1529/2019 has also dealt with thereasons for taking such a view for making such an interim arrangementpending disposal of the main appeal by the statutory appellate authorityconcerned. The said decision of the Division Bench of this Court in W.A.No.1529/2019 has been followed by this Court in a series of other cases as inthe judgment dated 10.1.2020 in W.P.(C).No.523/2020. Accordingly,following the line of directions and orders already passed by the DivisionBench of this Court in the judgment dated 1.7.2019 in W.A.No. 1529/2019as well as various other judgments rendered by this Court, following thesaid directions and orders of the Division Bench in the matter of theinterim arrangement till the disposal of the main statutory appeal, etc.,following orders and directions are issued: It is ordered that the 2[nd] respondent appellate authority shallensure final disposal of Ext.P2 appeal after affording reasonableopportunity of being heard to the petitioner without much delay andwithin a reasonable time limit that may be fixed appropriately by thesaid appellate authority. However, in the interest of justice it is orderedthat until final orders are passed disposing of Ext.P2 appeal, all coercivesteps for the enforcement of the assessment order impugned in theabovesaid appeal shall be kept in abeyance. With these observations and directions, the Writ Petition (Civil) stands finally disposed of. Sd/-ALEXANDER THOMAS,JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31/12/2019 PASSED BY THE 1ST RESPONDENT FORAY-2017-18 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME. EXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED23/01/2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(A)TRUE COPY OF THE STAY PETITION DATED 23/01/2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18. EXHIBIT P3TRUE COPY OF THE APPLICATION DATED 23/01/2020 SUBMITTED BY THE PETITIONER U/S 220(6) BEFORE HE 1ST RESPONDENT FOR AY-2017-18.