Wp(C)/1553/2020 Of Pariyaram Service Co-Operative Bnak Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE 21ST DAY OF JANUARY 2020 / 1ST MAGHA, 1941 WP(C).No.1553 OF 2020(T) PETITIONER: PARIYARAM SERVICE CO-OPERATIVE BANK LIMITED,PARIYARAM P.O., THRISSUR DISTRICT, PIN-680721, REPRESENTED BY ITS SECRETARY SRI. DENNY M.V. BY ADVS.SRI.K.S.HARIHARAN NAIRSMT.HARIMA HARIHARAN RESPONDENTS: 1THE INCOME TAX OFFICER, WARD 2(4), THRISSUR RANGE-2, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN-680001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. =========================== W.P(C) No.1553 of 2020 ===========================Dated this the 21[st] day of January, 2020 JUDGMENT Against Ext.P1 and Ext.P1(a) orders, the petitioner has filed Ext.P2 and Ext.P2(a) appeals and Ext.P3 and Ext.P3(a) stay petitions.The petitioner's grievance is that during the pendency of the staypetition, coercive recovery proceedings have been initiated by theassessing authority for recovery of the disputed amounts. 2.Heard Sri.K.S.Hariharan Nair, learned counsel appearingfor the petitioner and Sri.Jose Joseph, learned standing counselappearing for the respondents. 3.After hearing both sides and after taking note of the factsand circumstances of the case, it is ordered in the interest of justice thatthe 2[nd] respondent shall take up the matters in Ext.P3 and Ext.P3(a)stay applications filed in Ext.P2 and Ext.P2(a) appeals and afteraffording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall passorders on those applications without much delay, preferably within aperiod of two months from the date of production of a certified copy ofthis judgment. Until orders are thus passed on the abovesaid stayapplications, further coercive steps for enforcement of the impugnedExts.P1 & P1(a) orders will be kept in abeyance. With these observations and directions, the above Writ Petition(Civil) stands finally disposed of. vgd Sd/- ALEXANDER THOMAS JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 05/12/2019ISSUED BY THE 1ST RESPONDENT FOR THEASSESSMENT YEAR 2012-13. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 09/12/2019ISSUED BY THE 1ST RESPONDENT FOR THEASSESSMENT YEAR 2017-18. EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 04/01/2020 AGAINST EXT. P1. EXHIBIT P2(A) COPY OF APPEAL MEMORANDUM DATED 04/01/2020 AGAINST EXT.P1(A). EXHIBIT P3 COY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTDATED 04/01/2020 IN EXT.P1 APPEAL. EXHIBIT P3(A)COPY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTDATED 04/01/2020 IN EXT. P1(A) APPEAL.