Wp(C) v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 27TH DAY OF JANUARY 2020 / 7TH MAGHA, 1941 WP(C).No.2194 OF 2020(Y) PETITIONER: THE THRISSUR DISTRICT CO-OPERATIVE BANK LTD.,THRISSUR, SAHAKARANA SATABDHI MANDIRAM, KOVILAKATHUMPADAM, THRISSUR - 680022, REPRESENTED BY ITS GENERAL MANAGER. BY ADV. SRI.P.C.SASIDHARAN, SC, THRISSUR DISTRICT CO.OPERATIVE BANK LTD. RESPONDENTS: 2THE DEPUTY COMMISSIONER OF INCOME TAXCIRCLE 2(1), AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001.3THE STATE BANK OF INDIAREPRESENTED BY ITS CHIEF MANAGER, MAIN BRANCH, THRISSUR - 680 001. CIRCLE 2(1), AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, OTHER PRESENT: SRI.JOSE JOSEPH, SC FOR R1, R2, SRI.JAICE JACOB FOR R3 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.2194 of 2020 ---------------------------------------------- Dated this the 27[th] day of January, 2020 JUDGMENT Against Ext.P1 assessment order, the petitioner has filedExt.P4 appeal along with Ext.P- 5 stay petition. The petitioner'sgrievance is that during the pendency of the stay petition,coercive recovery proceedings have been initiated by theassessing authority for recovery of the disputed amounts. 2.Heard Sri.P.C. Sasidharan, learned counsel appearingfor the petitioner, Sri. Jose Joseph, learned Standing Counselappearing for respondents 1 and 2 and Sri. Jaice Jacob, learnedcounsel appearing for R3. 3.After hearing both sides and after taking note of thefacts and circumstances of the case, it is ordered in the interest ofjustice that the 1[st] respondent shall take up the matters in Ext.P5stay application filed in Ext.P-4 appeal and after affordingreasonable opportunity of being heard to the petitioner throughtheir authorised representative/ counsel, if any, shall pass orderson the stay application without much delay, preferably within a period of two months from the date of production of a certifiedcopy of this judgment. Until orders are thus passed on theabovesaid stay application, further coercive steps for enforcementof the impugned order will be kept in abeyance. With these observations and directions, the above WritPetition (Civil) stands finally disposed of. Sd/ ALEXANDER THOMAS, JUDGE. acd APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.12.2019. EXHIBIT P2EXHIBIT P3 EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICETRUE COPY OF THE COMPUTATION SHEET.TRUE COPY OF THE APPEAL DATED 31.12.2019. EXHIBIT P5 TRUE COPY OF THE STAY PETITION DATED 31.12.2019. EXHIBIT P6 TRUE COPY OF THE JUDGMENT IN W.P.(C) 9506 OF 2019 DATED 27.3.2019.