J U D G M E N T v. Wpc

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 3RD DAY OF MARCH 2017/12TH PHALGUNA, 1938 WP(C).No. 7231 of 2017 (D) --------------------------- PETITIONER(S):------------- THE VELINALLOOR SERVICE COOPERATIVE BANK LTD, KARINGANNOOR P.O., KOLLAM 691 516, REP. BY ITS SECRETARY P.K.RAMACHANDRAN, S/O.KRISHNAN NAIR. BY ADVS.SRI.A.JANI(KOLLAM) SRI.P.PRIJITH RESPONDENT(S):-------------- 1. INCOME TAX OFFICER, WARD NO.4., OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYKAR BHAVAN, KARBALA JUNCTION, KOLLAM 691 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX (APPEALS), AYANKAR BHAVAN, KAWADIAR JUNCTION, THIRUVANANTHAPRUAM 695 003. R1-2 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXT.P1 TRUE COPY OF BYE LAW OF PETITIONEREXT.P2 TRUE COPY OF ASSESSMENT ORDER DATED 30.12.2016 OF 1ST RESPONDENT EXT.P3 TRUE COPY OF NOTICE DATED 30.12.2016 ISSUED BY 1ST RESPONDENT EXT.P4 TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ON 31.1.2017 RESPONDENT(S)' EXHIBITS ----------------------- NIL TRUE COPY EL P.S. TO JUDGE K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - -W.P(C) No. 7231 of 2017 D - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 03[rd] day of March, 2017 J U D G M E N T The petitioner is aggrieved with Ext.P2assessment order against which an appeal has beenpreferred before the 2[nd] respondent as per Ext.P4. Thelearned Counsel appearing for the petitioner contends thatthe issue is covered by a Division Bench of this Court in2016(2) KLT 535 (Chirakkal Co-op. Bank Ltd. v.Commissioner of Income Tax). The learned Counselappearing for the Department however submits that anSLP has been filed. Since there is no stay in the SLP,definitely the jurisdictional High Court's order would WPC.No.7231/2017 have to be followed by the Department. In such circumstance, there shall be a stay of recovery till the appeal is disposed of. Writ petition would stand disposed of. jma Sd/- (K. VINOD CHANDRAN, JUDGE)//true copy// P.A to Judge