Wp(C)/21180/2014 Of The Ramanattukkara Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeal)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 20TH DAY OF AUGUST 2014/29TH SRAVANA, 1936 WP(C).No. 21180 of 2014 (V) ---------------------------- PETITIONER(S): -------------------------- THE RAMANATTUKKARA SERVICE CO-OPERATIVE BANK LTD. NO. 7721, FAROOK COLLEGE. P.O., KOZHIKODE, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.B.S.SWATHY KUMAR, SRI.REMYA MURALI, SRI.A.K.RAJESH, SRI.VENKATESH GOPI. RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEAL), KOZHIKODE-673 001. KOZHIKODE-673 001. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), AAYAKAR BHAVAN, MANACHIRA, KOZHIKODE-673 001. BY ADV. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21180 of 2014 (V) APPENDIX PETITIONER'S EXHIBITS:- P1. TRUE COPY OF THE ASSESSMENT ORDER NO. AY-2011-12 DATED 28-03-2014 OF THE 2ND RESPONDENT.DATED 28-03-2014 OF THE 2ND RESPONDENT. P2. TRUE COPY OF THE DEMAND NOTICE DATED 28-03-2014 ISSUED BY THE 2ND RESPONDENT.THE 2ND RESPONDENT. P3. TRUE COPY OF THE COMMUNICATION DATED 06-06-2014. P4. TRUE COPY OF THE COMMUNICATION NO. F.NO. KKD/C-2(1)/TAX ARREARS/AAAAR 1427R/14-15 DATED 26-05-2014.ARREARS/AAAAR 1427R/14-15 DATED 26-05-2014. P5. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24-07-2014.BEFORE THE 1ST RESPONDENT DATED 24-07-2014. P6.TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ON 28/04/2014.THE 1ST RESPONDENT ON 28/04/2014. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 21180 of 2014 - V======================Dated this the 20[th] day of August, 2014 J U D G M E N T Ext.P1 is the assessment order passed against thepetitioner for the year 2011-12. Against which, petitionerfiled Ext.P6 appeal, which is accompanied by Ext.P5 staypetition before the 1[st] respondent. Appeal and stay petitionare pending before the 1[st] respondent. In the meanwhile,coercive proceedings have been initiated. It is in thiscontext, the writ petition has been filed. 2. In the above circumstances, it is directed that theappellate authority, the 1[st] respondent herein, shall disposeof Ext.P5 stay application within a period of one month fromtoday and the coercive proceedings be stayed until suchorders are passed, which order shall determine the matterthereafter. Writ petition disposed of. Sd/- K. VINOD CHANDRAN,JUDGE