Wp(C)/16742/2015 Of Mananthavady Co-Operative Urban Society Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 4TH DAY OF JUNE 2015/14TH JYAISHTA, 1937 WP(C).No.16742 of 2015 (P) --------------------------------------- PETITIONER: ------------------- MANANTHAVADY CO-OPERATIVE URBAN SOCIETY LIMITEDNO.W-221,MANANTHAVADY P.O,WAYANAD DISTRICT,REPRESENTED BY ITS SECRETARY. BY ADV.SRI.O.D.SIVADAS RESPONDENT'S: ------------------------- 1. THE INCOME TAX OFFICER,WARD NO.2(5),KOZHIKODE,KOZHIKODE DISTRICT-673001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN,MANACHIRA,KOZHIKODE-673001. BY SRI.K.M.V.PANDALAI,S.C,INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: pk WP(C).No.16742 of 2015 (P) -------------------------------------- APPENDIX PETITIONER'S EXHIBITS: ------------------------------------ EXT.P1:COPY OF THE ASSESSMENT ORDER FOR 2012-13. EXT.P2:COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2012-13. EXT.P3:COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2012-13.EXT.P4:COPY OF THE DELAY PETITION FILED ALING WITH THE APPEAL. RESPONDENT'S EXHIBITS:NIL--------------------------------------- //TRUE COPY// P.S. TO JUDGE pk A.MUHAMED MUSTAQUE, J. ------------------------------------W.P.(C) No.16742 of 2015 -----------------------------------Dated this the 4[th] day of June, 2015 J U D G M E N T The petitioner has filed Ext.P2 appeal and Ext.P3 stay petitionalong with Ext.P4 delay condonation petition against Ext.P1assessment order. However, the petitioner was threatened withrecovery proceedings. Aggrieved by the same, the petitionerapproached this Court. 2. Heard the learned counsel for the petitioner as well as thelearned Government Pleader for the respondents. Considering the facts and circumstances of the case, this writpetition is disposed of directing the 2[nd] respondent to consider thedelay condonation petition within a period of one month from thedate of receipt of a copy of this judgment. If the delay condonationpetition is allowed, the stay application shall be considered within afurther period of three months, after issuing notice to the petitioner.Till a final decision is taken as directed above, all coerciveproceedings shall be kept in abeyance. The petitioner shallproduce a copy of this judgment along with a copy of this writpetition before the 2[nd] respondent for compliance. AV Sd/- A.MUHAMED MUSTAQUE, JUDGE.