Sd/-A.k.jayasankaran Nambiar Judge v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 25TH DAY OF SEPTEMBER 2017/3RD ASWINA, 1939 WP(C).No. 30493 of 2017 (J) ---------------------------- PETITIONER(S):---------------------- THE OTTOOR SERVICE CO-OPERATIVE BANK LTD NO.976, REPRESENTED BY ITS SECRETARY,CHENNANKODE, VADASSERIKONAM.P.O,VARKALA, THIRUVANANTHAPURAM DISTRICT-695143. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, WARD-2(3),OFFICE OF THE JOINT COMMISSIONER OF - INCOME TAX , RANGE-2,AAYAKAR BHAVAN, KOWDIAR P.O,THIRUVANANTHAPURAM DISTRICT-695003. 2. THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN,KOWDIAR,THIRUVANANTHAPURAM-695003. BY ADVS. SRI. JOSE JOSEPH,SC SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-09-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30493 of 2017 (J) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 26-09-2014,ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL),CHIRAYNIKEEZHU.THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL),CHIRAYNIKEEZHU. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 25-01-2016 YEAR 2013-2014 DATED 25-01-2016 EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 25-01-2016 DATED 25-01-2016 EXHIBIT P4 A TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH COVERING LETTER DATED 08.02.2016 PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH COVERING LETTER DATED 08.02.2016 EXHIBIT P5 A TRUE COPY OF THE STAY PETITION DATED 15.02.2016,FILED BY THE PETITIONER IN EXT-P4 APPEAL. THE PETITIONER IN EXT-P4 APPEAL. EXHIBIT P6 A TRUE COPY OF THE NOTICE NO.AAA00619E/ITO,W-2(5)/TVM/2017-18 DATED 25-08-2017 ISSUED BY THE 1ST RESPONDENT.TVM/2017-18 DATED 25-08-2017 ISSUED BY THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS - NIL ----------------------------------------------- /TRUE COPY/ PS TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.=============================W.P.(C) No.30493 of 2017============================Dated this the 25[th] day of September, 2017 JUDGMENT Against Ext.P2 assessment order under the Income Tax Act,the petitioner has preferred Ext.P4 appeal together with Ext.P5stay petition before the 2[nd] respondent. It is the case of thepetitioner that even prior to considering the stay petition, recoverysteps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Ext.P2 assessment order. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i) The 2[nd] respondent shall consider and passorders on Ext.P5 stay petition within a periodof six weeks from the date of receipt of a copyof this judgment, after hearing the petitioner. ii) Recovery steps pursuant to Ext.P6 DemandNotice for recovery of amounts confirmedagainst the petitioner by Exts.P1 assessmentorder shall be kept in abeyance till such time asorders are passed by the 2[nd] respondent asdirected above and communicated to thepetitioner. iii) The petitioner shall produce a copy of thewrit petition together with a copy of thisjudgment, before the 2[nd] respondent, forfurther action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE