Wp(C)/199/2019 Of Pariyaram Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 04TH DAY OF JANUARY 2019 / 14TH POUSHA, 1940 WP(C).No. 199 of 2019 PETITIONER/S: PARIYARAM SERVICE CO-OPERATIVE BANK LIMITED NO. 593, PARIYARAM, THRISSUR- 680721, REPRESENTED BY ITS SECRETARY SRI.THOMAS, BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 2(4), RANGE-2, AAYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR, PIN- 680 001.2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR,THRISSUR, PIN- 680 001. WARD 2(4), RANGE-2, AAYAKAR BHAVAN, SAKTHAN OTHER PRESENT: SRI JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 199 of 2019 JUDGMENT The petitioner, an assessee under the Income Tax Act, onthe rolls of the 1[st] respondent, questioned the Ext.P1 assessment order, before the 2[nd] respondent. The petitioner has also filed astay petition in the appeal. Ventilating his grievance that theauthorities are taking coercive steps before the appellateauthority could consider the stay petition, the petitioner hasfiled this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader. 3.I reckon the petitioner has exercised on time hisstatutory remedy of filing an appeal. It appears that he has alsofiled a stay petition. Procedural fairness demands that theauthorities may wait, before taking further steps, until theappellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the 2[nd] W.P.(C). No. 199 of 2019 respondent considers the stay petition. I also hope that the 2[nd]respondent will dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER DATED 05.12.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT P2COPY OF APPEAL MEMORANDUM DATED 31.12.2018 AGAINST EXT.P1. EXHIBIT P3COPY OF THE STAY PETITION ON STATUTORYAPPEAL BEFORE THE 2ND RESPONDENT FOR THE FINANCIAL YEAR DATED 31.12.2018.