Wp(C)/15585/2014 Of Kuttipuram Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 9TH DAY OF JULY 2014/18TH ASHADHA, 1936 WP(C).No. 15585 of 2014 (W) ---------------------------- PETITIONER(S): -------------------------- KUTTIPURAM SERVICE CO-OPERATIVE BANK LIMITED KUTTIPURAM P.O., MALAPPURAM DISTRICT REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER WARD NO.1, TIRUR, MALAPPURAM DISTRICT - 676 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) MANANCHIRA, KOZHIKODE - 673 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1-TRUE COPY OF THE ASSESSMENT ORD3ER ISSUED BY THE ISTRESPONDENT DATED 27/03/2013. EXHIBIT-P2-TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER. EXHIBIT-P3-TRUE COPY OF THE ORDER DATED 29/04/2014 OF THE 2NDRESPONDENT. EXHIBIT-P4-TRUE COPY OF THE PETITION DATED 14/05/2014 SUBMITTED BY THEPETITIONER. EXHIBIT-P5-TRUE COPY OF THE ORDER DATED 20/05/2014 ISSUED BY THE ISTRESPONDENT. EXHIBIT-P6-TRUE COPY OF THE APPLICATION DATED 28/05/2014 SUBMITTED BY THEPETITIONER. EXHIBIT-P7-TRUE COPY OF THE ORDER DATED 02/06/2014 OF THE IST RESPONDENT. //True Copy// P.A. To Judge K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 15585 of 2014 - - - - - - - - - - - - - - - - Dated 9[th] July, 2014- - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT The petitioner is aggrieved with the orderpassed under Section 220(6) of the Income TaxAct, 1961, produced herein as Ext.P5. In fact,petitioner had a contention that Ext.P5 waspassed without hearing the petitioner and hence,he filed an application for re-hearing which wasdismissed by Ext.P7. Ext.P5 itself was passedon the direction of the 1[st] Appellate Authority,in Ext.P3, in a stay application filed in anappeal filed by the petitioner for theassessment year 2010-11. The Appellate Authoritydirected the petitioner to approach theAssessing Officer under Section 220(6). The saidprocedure has been found to be palpably wrong bythis Court in W.P.(C).16670/2014. Following thesaid decision, Exts.P3, P5 and P7 are set aside.The Appellate Authority shall consider the stay application within a period of two months fromtoday, after affording an opportunity of hearingto the petitioner. Recovery proceedings shall bekept in abeyance till such orders are passed andlater, the recovery shall be governed by theorders so passed. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//