Wp(C)/11345/2017 Of The Kattoor Service Co-Operative Bank Ltd v. The Income Tax Officer, Ward

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 3RD DAY OF APRIL 2017/13TH CHAITHRA, 1939 WP(C).No. 11345 of 2017 (P) ------------------------------------------ PETITIONER(S) : ------------------------- THE KATTOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 426, REPRESENTED BY ITS SECRETARY VIJAYAKUMAR T.V, AGED 49 YEARS, KATTOOR P.O., THRISSUR DISTRICT, KERALA, PIN- 680 702. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT(S) : ----------------------------- 1.THE INCOME TAX OFFICER, WARD NO.2(5) RANGE 2, THRISSUR- 680 001. 2.COMMISSIONER OF INCOME TAX (APPEALS)-1,OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),THRISSUR- 680 001. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1:A TRUE COPY OF THE CERTIFICATE ISSUED BY THE ASSISTANT REGISTRAR (GENERAL) IRINJALAKUDA DATED 15.03.2016.REGISTRAR (GENERAL) IRINJALAKUDA DATED 15.03.2016. EXHIBIT P2:A TRUE COPY OF THE ASSESSMENT ORDER DATED 24.11.2016ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P3:A TRUE COPY OF THE DEMAND NOTICE DATED 24.11.2016 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P4:A TRUE COPY OF THE APPEAL WITH A DELAY CONDONATION PETITION DATED 11.01.2017 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER.PETITION DATED 11.01.2017 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P5:A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P(C).NO. 3325/2017 DATED 01.02.2017.W.P(C).NO. 3325/2017 DATED 01.02.2017. EXHIBIT P6:A TRUE COPY OF THE STAY PETITION BEFORE THE 1ST RESPONDENT DATED 17.02.2017.THE 1ST RESPONDENT DATED 17.02.2017. EXHIBIT P7:A TRUE COPY OF THE CORRIGENDUM ISSUED BY THE INCOME TAX OFFICE PALAKKAD TO VADAKKANCHERY SERVICE CO-OPERATIVE BANK DATED 25.01.2017.TAX OFFICE PALAKKAD TO VADAKKANCHERY SERVICE CO-OPERATIVE BANK DATED 25.01.2017. EXHIBIT P8:A TRUE COPY OF THE INTIMATION ISSUED BY THE 1ST RESPONDENT DEMANDING 15% OF THE TAX DEMANDED DATED 20.03.2017.THE 1ST RESPONDENT DEMANDING 15% OF THE TAX DEMANDED DATED 20.03.2017. EXHIBIT P9:A TRUE COPY OF THE REVISION PETITION FILED BEFORE THE 2ND RESPONDENT AGAINST THE DEMAND OF 15% OF THE TAX DATED 23.03.2017.THE 2ND RESPONDENT AGAINST THE DEMAND OF 15% OF THE TAX DATED 23.03.2017. EXHIBIT P10: A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P(C).NO. 5729/2017 DATED 21.02.2017.W.P(C).NO. 5729/2017 DATED 21.02.2017. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 11345 of 2017 (P) ------------------------------------------ Dated: 3[rd] April, 2017 J U D G M E N T Ext.P2 is the assessment order passed against the petitioner; against which, the petitioner filed Ext.P4appeal with a delay condonation petition before the 2[nd]respondent. In the meanwhile, coercive proceedingshave been initiated. It is in this context, the writpetition has been filed. 2.In the above circumstance, it is directed thatthe appellate authority, the 2[nd] respondent herein, shallconsider Ext.P4 appeal with the delay condonationpetition, within a period of two months from today andthe coercive proceedings be stayed until such ordersare passed, which order shall determine the matterthereafter. W.P.(C) No. 11345/2017 -2- The writ petition is disposed of. Sd/-K.VINOD CHANDRAN, JUDGE jjj 3/4/17