Wp(C)/18782/2016 Of The Enadimangalam Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals), Kollam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 31ST DAY OF MAY 2016/10TH JYAISHTA, 1938 WP(C).No. 18782 of 2016 (W) ---------------------------------------- PETITIONER(S): ----------------------- ENADIMANGALAM SERVICE CO-OPERATIVE BANK LTD NO. 2151, VI/3, ELAMANNOOR P.O., ADOOR - 691 524, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOLLAM - 691 001. 2. THE INCOME TAX OFFICER, WARD (4), KOLLAM - 691 001. BY SRI.K.M.V.PANDALAI, SC, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/ WP(C).No. 18782 of 2016 (W) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 29-03-2016 ISSUED BY THE 2ND RESPONDENT EXT.P2: COPY OF THE APPEAL DATED FILED BEFORE THE 1ST RESPONDENTRESPONDENT(S)' EXHIBITS:----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/ A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.18782 of 2016 ---------------------------------------- Dated this the 31[st] day of May 2016 J U D G M E N T This writ petition is filed for a direction to the 1[st] respondentto consider Ext.P2 appeal in the light of the judgment inI.T.A.No.212/2012 reported in 2016(2) KLT 16 and to restrain therespondents from initiating coercive proceedings against thepetitioner. 2.Learned Standing Counselappearing for therespondents submits that the appellate authority has not beenproperly described in the writ petition. 3.Be that as it may, in so far as the appeal is seen filedonly on 02/05/2016, if at all the petitioner requires an earlyhearing, it is for the petitioner to approach the said authority.This Court cannot direct the appeal to be disposed of immediatelyon filing of the same. Under such circumstances, the petitioner is not entitled forany relief in the writ petition. Hence this writ petition isdismissed. (sd/-) jsr (A.M.SHAFFIQUE, JUDGE)