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. 30513 of 2017 (L) ---------------------------- PETITIONER:---------- THE AVINISSERY SERVICE CO-OPERATIVE BANK LTD.NO.400, P.O.AVINISSERY, THRISSUR - 680 306, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.M.SASINDRAN SRI.S.SHYAM KUMAR RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER WARD 2(1), INCOME TAX OFFICE, AYYANKAR BHAVAN, THRISSUR - 680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR - 680 001. THRISSUR - 680 001. 3. THE RECOVERY OFFICER, INCOME TAX OFFICE, AYYANKAR BHAVAN, THRISSUR - 680 001. INCOME TAX OFFICE, AYYANKAR BHAVAN, THRISSUR - 680 001. BY ADV.SRI JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-09-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. WP(C).No. 30513 of 2017 (L) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS-----------------------EXHIBIT-P1: A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT WITH REGARD TO THE ASSESSMENT YEAR 2008-2009.EXHIBIT-P2: A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT WITH REGARD TO THE ASSESSMENT YEAR 2009-2010.EXHIBIT-P3: A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT WITH REGARD TO THE ASSESSMENT YEAR 2013-2014.EXHIBIT-P4: A TRUE COPY OF THE APPEAL MEMORANDUM WITH REGARD TO ASSESSMENT YEAR 2008-2009.EXHIBIT-P5: A TRUE COPY OF THE APPEAL MEMORANDUM WITH REGARD TO ASSESSMENT YEAR 2009-2010.EXHIBIT-P6: A TRUE COPY OF THE APPEAL MEMORANDUM WITH REGARD TO ASSESSMENT YEAR 2013-2014.EXHIBIT-P7: A TRUE COPY OF THE STAY PETITION AGAINST THE DEMAND IN THE ASSESSMENT YEAR 2008-2009.EXHIBIT-P8: A TRUE COPY OF THE STAY PETITION AGAINST THE DEMAND IN THE ASSESSMENT YEAR 2009-2010.EXHIBIT-P9: A TRUE COPY OF THE STAY PETITION AGAINST THE DEMAND IN THE ASSESSMENT YEAR 2013-2014.EXHIBIT-P10: A TRUE COPY OF THE DEMAND NOTICE DATED 14.08.2017.EXHIBIT-P11: A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 18.8.2017.EXHIBIT-P11(A):A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 18.8.2017.EXHIBIT-P11(B):A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 18.8.2017.RESPONDENT(S)' EXHIBITS NIL----------------------- /TRUE COPY/ K.V. P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.=============================W.P.(C) No.30513 of 2017============================Dated this the 25[th] day of September, 2017 JUDGMENT Against Exts.P1 to P3 assessment orders under the IncomeTax Act, the petitioner has preferred Exts.P4 to P6 appealstogether with Exts.P7 to P9 stay petitions before the 2[nd]respondent. It is the case of the petitioner that even prior toconsidering the stay petitions, recovery steps are taken by therespondents against the petitioner for recovery of the amountsconfirmed by Exts.P1 to P3 assessment orders. 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 the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: i) The 2[nd] respondent shall consider and passorders on Exts.P7 to P9 stay petitions within aperiod of six weeks from the date of receipt ofa copy of this judgment, after hearing thepetitioner. W.P.(C) No.30513 of 2017 ii) Recovery steps pursuant to Ext.P10 DemandNotice for recovery of amounts confirmedagainst the petitioner by Exts.P1 to P3assessment orders shall be kept in abeyance tillsuch time as orders are passed by the 2[nd]respondentasdirectedaboveandcommunicated to the petitioner. 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 the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: i) The 2[nd] respondent shall consider and passorders on Exts.P7 to P9 stay petitions within aperiod of six weeks from the date of receipt ofa copy of this judgment, after hearing thepetitioner. W.P.(C) No.30513 of 2017 ii) Recovery steps pursuant to Ext.P10 DemandNotice for recovery of amounts confirmedagainst the petitioner by Exts.P1 to P3assessment orders shall be kept in abeyance tillsuch time as orders are passed by the 2[nd]respondentasdirectedaboveandcommunicated to the petitioner. 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