Wp(C)/21795/2016 Of Avanakuzhi Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 28TH DAY OF JUNE 2016/7TH ASHADHA, 1938 WP(C).No. 21795 of 2016 (V) ---------------------------- PETITIONER:----------- AVANAKUZHI SERVICE CO-OPERATIVE BANK LTD., NO.2387, TANNIMOODU.P.O., THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS SECRETARY, M.L.SHAJI, S/O.MADHAVAN NAIR. BY ADV. SRI.BABU S. NAIR RESPONDENT(S):-------------- 1.THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIYAR, THIRUVANANTHAPURAM, PIN-695 003. 2.THE INCOME TAX OFFICER, WARD 2(2), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, AAYAKAR BHAVAN, KOWDIYAR, THIRUVANANTHAPURAM, PIN-695 003. BY SRI.K.M.V.PANDALAI, CG THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ APPENDIX PETITIONER(S)' EXHIBITS: ----------------------- P1 : TRUE COPY OF THE CERTIFICATE ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL), THIRUVANANTHAPURAM DATED, 31.3.1999.P2 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 3.3.2016 FOR THE FINANCIAL YEAR 2010-11.P3 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 3.3.2016 FOR THE FINANCIAL YEAR 2011-12.P4 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 3.3.2016 FOR THE FINANCIAL YEAR 2012-13.P5 : TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED, 4.4.2016, AGAINST THE ASSESSMENT ORDER FOR THE YEAR - 2010-11.P6 : TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED, 4.4.2016, AGAINST THE ASSESSMENT ORDER FOR THE YEAR - 2011-12.P7 : TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED, 4.4.2016, AGAINST THE ASSESSMENT ORDER FOR THE YEAR - 2012-13.P8 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED, 7.4.2016 IN THE APPEAL AGAINST THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR, 2010-11.P9 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED, 7.4.2016 IN THE APPEAL AGAINST THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR, 2011-12.P10 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED, 7.4.2016 IN THE APPEAL AGAINST THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR, 2012-13.P11 : TRUE COPY OF THE JUDGMENT DATED, 27.3.2015 IN W.P[C]NO.10053/2015 OF THIS HON'BLE COURT. RESPONDENT(S)' EXHIBITS: ----------------------- NIL //TRUE COPY// mbr/ P.S. TO JUDGE A.M.SHAFFIQUE, J. ------------------------------------ W.P.(C).No.21795 of 2016-----------------------------------Dated this the 28[th] day of June, 2016 J U D G M E N T Petitioner has filed Exts.P5 to P7 appeals before the 1[st]respondent and along with the appeals, petitioner has also filedExts.P8 to P10 applications for stay. It is submitted that during thependency of the appeals, steps are being taken by the respondentauthorities for recovering the amountpursuant to Exts.P2 to P4assessment orders. 2. Having regard to the fact that an appeals are pendingbefore the competent authority, I do not think it necessary toconsider the matter on merits. Suffice to say that the appellateauthority has to consider the stay petitions on merits within aspecified time and in the meantime, the recovery can be kept inabeyance. Accordingly, this writ petition is disposed of as under: (i)The 1[st] respondent shall consider the stay petitions filedalong with the appeals within a period of one month from the dateof receipt of a copy of the judgment. (ii)In the meantime, the demand made in terms of Exts.P2to P4 shall be kept in abeyance. Sd/- AV A.M.SHAFFIQUE, JUDGE.