Wp(C)/13155/2018 Of Paravur Service Co Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUESDAY, THE 17TH DAY OF APRIL 2018 / 27TH CHAITHRA, 1940 WP(C).No. 13155 of 2018 PETITIONER : PARAVUR SERVICE CO OPERATIVE BANK LTD. NO. 1801, REPRESENTED BY ITS SECRETARY,PARAVUR P.O., KOLLAM DISTRICT-691301. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS: 1. THE INCOME TAX OFFICER, WARD-2,OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX,KOLLAM RANGE, NEAR KARBALA JUNCTION,R.S. ROAD, KOLLAM DISTRICT-691001. 2. THE COMMISSIONER OF INCOME TAX(APPEALS),AAYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM-695003. 3. THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH,KENDRIYA BHAVAN, BLOCK NO.C1 & C2,1ST FLOOR, KAKKANAD, COCHIN-682030. BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-04-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011 DATED 29.12.2016EXHIBIT P2 A TRUE COPY OF THE ORDER IN ITA NO.132/EF/KLM/CIT(A),TVM/2016-17 DATED 23.02.2018.EXHIBIT P3 A TRUE COPY OF THE ORDER NO.WARD-2/KLM/AAAAP1047R DATED 16.03.2018 ISSUED BY THE 1ST RESPONDENTEXHIBIT P4 A TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH AFFIDAVIT FILED BEFORE THE 3RD RESPONDENT DATED 27.03.2018.EXHIBIT P5 A TRUE COPY OF THE STAY PETITION FILED IN EXT-P4 APPEAL DATED 27.03.2018.EXHIBIT P6 A TRUE COPY OF THE JUDGMENT DATED 21.12.2017 IN WP(C)NO.38566 OF 2017. RESPONDENT(S)' EXHIBITS NIL TRUE COPY EL P.S. TO JUDGE SHAJI P. CHALY, J. -------------------------------------------------- W.P.(C) No. 13155 of 2018 -------------------------------------------------- Dated this the 17[th] day of April, 2018 J U D G M E N T Aggrieved by Ext.P1 order of assessment under the IncomeTax Act and Ext.P2 order, the petitioner has submittedExt.P4 appeal before the appellate tribunal along withExt.P5 stay application, which are pending consideration.The grievance of the petitioner is that in the interregnum,Ext.P3 is issued seeking recovery of the amount allegedlydue from the petitioner. 2.Having regard to the facts of the case and hearing therespective counsel, the third respondent is directed toconsider the stay application filed along with Ext.P4 appealat the earliest possible time and at any rate, within a monthfrom the date of receipt of a copy of this judgment. Till suchtime, coercive action, if any, in contemplation of Ext.P3 shallbe kept in abeyance. The writ petition is disposed of accordingly. bka/17.04.18 Sd/- SHAJI P. CHALYJUDGE