Wp(C)/14290/2014 Of The Njeezhoor Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 6TH DAY OF JUNE 2014/16TH JYAISHTA, 1936WP(C).NO. 14290 OF 2014 (I) --------------------------------------- PETITIONER: ------------------- THE NJEEZHOOR SERVICE CO-OPERATIVE BANK LTD.NO.136, THIRUVAMPADY P.O., NEEZHOOR, KOTTAYAM, REPRESENTED BY ITS SECRETARY MRS. AMBIKA DEVI. BY ADV. SRI.RAMESH CHERIAN JOHN. RESPONDENTS: ------------------------ 1. THE INCOME TAX OFFICER, WARD IV, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOTTAYAM RANGE, KOTTAYAM - 686 001. OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOTTAYAM RANGE, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) V, VITH FLOOR, KERA BHAVAN, S.R.V.H.S ROAD, COCHIN - 11. COCHIN - 11. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv. W.P.(C).NO.14290/2014 - I: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 : TRUE COPY OF THE CERTIFICATE ISSUED BY THE ASSISTANT -REGISTRAR OF CO-OPERATIVE SOCIETY DATED 13.12.2013.REGISTRAR OF CO-OPERATIVE SOCIETY DATED 13.12.2013. EXHIBIT P2 : TRUE COPY OF THE ORDER OF ASSESSMENT DATED 16.01.2014 COMPLETED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT.COMPLETED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT. EXHIBIT P3 : TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL. EXHIBIT P4 : TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF TAX DATED 17.02.2014.DATED 17.02.2014. EXHIBIT P5 : TRUE COPY OF THE LETTER DATED 26.03.2014. EXHIBIT P6 : TRUE COPY OF THE ORDER GRANTING CONDITIONAL STAY DATED 15.05.2014 PASSED BY THE 1ST RESPONDENT.DATED 15.05.2014 PASSED BY THE 1ST RESPONDENT. EXHIBIT P7 : TRUE COPY OF THE PETITION FOR STAY DATED 26.05.2014. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 14290 of 2014 - - - - - - - - - - - - - - - - Dated 6[th] June, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P2 is the assessment order passedagainst the petitioner against which, thepetitioner filed Ext.P3 appeal and Ext.P7stay petition. During the pendency of appealand stay petition before the 2[nd] respondent,coercive steps have been initiated againstthe petitioner. It is in this context, thewrit petition is filed. 2. In the above circumstances, it is directed that the 2[nd]respondent shallconsider Ext.P7 stay petition within aperiod of one month from today and in themeanwhile, coercive steps taken against thepetitioner shall be kept in abeyance untilsuch orders are passed, which orders shall WP(C).14290/14 determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//