Wp(C)/10488/2015 Of Thiruvananthapuram 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. 10488 of 2015 (I) ---------------------------- PETITIONER : ---------------------- THIRUVANANTHAPURAM SERVICE CO-OPERATIVE BANK LTD. GOVERNMENT PRESS ROAD, PUTHENCHANTHA, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS ASST. SECRETARY V.S.RAMESH. BY ADVS.SRI.S.ARUN RAJ SRI.P.DANIEL RESPONDENT(S): ---------------------------- 1. INCOME TAX OFFICER, WARD-1 (1), AAYAKAR BHAVAN, TRIVANDRUM-695 003 2. THE COMMISSIONER OF INCOME TAX (APPS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, TRIVANDRUM-695 003. R1 & R2 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: WP(C).NO.10488/2015 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER DATED 26/2/2014 PASSED BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2011-12RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2011-12 P2COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2011-12SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2011-12 P3COPY OF THE STAY PETITION FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2011-12THE SECOND RESPONDENT FOR THE AY 2011-12 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 10488 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. On a consideration of the facts and circumstances of the caseand 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. 10488 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