Wp(C)/10140/2018 Of The Vadakkevila Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 23RD DAY OF MARCH 2018 / 2ND CHAITHRA,1940 WP(C).No. 10140 of 2018 PETITIONER(S) THE VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD., VADAKKEVILA P.O., KOLLAM DISTRICT, PIN-691010, REPRESENTED BY ITS SECRETARY, LEENA, D/O.NARAYANAN SADASIVAN. BY ADVS.SRI.G.SIVASANKAR SRI.A.JANI(KOLLAM) RESPONDENT(S): 1. INCOME TAX OFFICER, WARD 4, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001. WARD 4, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001. 2. THE COMMISISONER OF INCOME TAX (APPEALS), OFFICE OF CHIEF COMMISSIONER OF INCOME TAX (APPEALS), AYANKAR BHAVAN, KAWADIYAR JUNCTION, THIRUVANANTHAPURAM-695003. BY SRI.CHRISTOPHER ABRAHAM, SC,INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10140 of 2018 (N) APPENDIX PETITIONER(S)' EXHIBITSEXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 12.12.2017 ISSUED BY FIRST RESPONDENT.EXHIBIT P2 TRUE COPY OF NOTICE DATED 12.12.2017 ISSUED BY FIRST RESPONDENT.EXHIBIT P3 TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT ON 15.01.2018.EXHIBIT P4 TRUE COPY OF STAY PETITION DATED 17.03.2018 IN EXHIBIT P3 APPEAL. (true copy) Sd/- P.S. to Judge P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.10140 of 2018 ----------------------------------------------- Dated 23[rd] 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 byExt.P1 assessment order, the petitioner preferred Ext.P3 appealbefore the second respondent. Ext.P4 is the application for staypreferred by the petitioner in Ext.P3 appeal. The grievance ofthe petitioner in the writ petition concerns the delay on the partof the second respondent in passing orders on Ext.P4application for stay. It is alleged by the petitioner in the writpetition that proceedings have already been initiated forrealisation of the amounts covered by Ext.P1 order. Thepetitioner, 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. WPC No. 10140/18 Having regard to the facts and circumstances of thecase, I deem it appropriate to dispose of the writ petitiondirecting the second respondent to take a decision on Ext.P4application for stay, within two months from the date of receiptof a copy of this judgment. Ordered accordingly. Needless tosay that until orders are passed on Ext.P4 application for stay,further proceedings for realisation of the amounts covered byExt.P1 assessment order shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE. tgs