Wp(C)/10441/2015 Of Ooruttambalam Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 31ST DAY OF MARCH 2015/10TH CHAITHRA, 1937 WP(C).No. 10441 of 2015 (E) ---------------------------- PETITIONER: -------------------- OORUTTAMBALAM SERVICE CO-OPERATIVE BANK LTD., OORUTTAMBALAM, TRIVANDRUM -695 501., REPRESENTED BY ITS SECRETARY S.SASIKUMAR BY ADVS.SRI.S.ARUN RAJ SRI.P.DANIEL RESPONDENT(S): ---------------------------- 1. INCOME TAX OFFICER, WARD -2 (3), AAYAKAR BHAVAN, TRIVANDRUM -695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, TRIVANDRUM- 695 003. R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ------------------------------------- APPENDIX PETITIONER'S EXHIBITS ---------------------------------- EXHIBIT P1-TRUE COPY OF THE ASSESSMENT ORDER DATED 27/03/2014 PASSED BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2008-09.BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2008-09. EXHIBIT P2-TRUE COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2008-09.PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2008-09. EXHIBIT P3-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2008-09.SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2008-09. RESPONDENTS EXHIBITS :NIL ------------------------------------ /TRUE COPY/ P.A.TO JUDGE vmr. A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 10441 of 2015 ===================================================== Dated this the 31[st] day of March, 2015 JUDGMENT The Petitioner is an assessee under the Income Tax Act,1961. Against Ext.P1 assessment order passed under the Act, thepetitioner preferred Ext.P2 appeal and Ext.P3 stay petition beforethe 2[nd] respondent. The grievance of the petitioner is that evenbefore considering the stay petition, the respondents are takingsteps to recover the amounts confirmed against the petitioner byExt.P1 order. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. 3.On a consideration of the facts and circumstances of thecase and the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on Ext.P3 stay petition, preferred by the petitioner beforehim, within a period of two months from the date of receipt of acopy of this judgment, after hearing the petitioner. The recoverysteps for recovery of amounts confirmed against the petitioner by W.P.(C). No. 10441 of 2015 Ext.P1 order, shall be kept in abeyance till such time as the 2[nd]respondent passes orders, as directed, in Ext.P3 stay petition andcommunicates the same to the petitioner. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE das