Wp(C)/25811/2016 Of Navaikulam Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THURSDAY, THE 4TH DAY OF AUGUST 2016/13TH SRAVANA, 1938 WP(C).No. 25811 of 2016 (B) ------------------------------------------ PETITIONER(S): --------------------------- NAVAIKULAM SERVICE CO-OPERATIVE BANK LIMITED NO 964, REPRESENTED BY ITS SECRETARY BINDU S, W/O ANILKUMAR.N, AGED 45 YEARS, NAVAIKULAM P.O, THIRUVANANTHAPURAM DISTRICT, KERALA PIN 695 603. BY ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT(S): -------------------------- 1. THE INCOME TAX OFFICER, RANGE 2, KOWDIAR, TRIVANDRUM 695 004 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), KOWDIAR, TRIVANDRUM. 695 004 3. COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM. 695 004 TRIVANDRUM. 695 004 R BY SC, SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AD WP(C).No. 25811 of 2016 (B) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESMENT ORDER DATED 23-03-2016 ISSUED BYTHE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 23-03-2016 ISSUED BY THE 1ST RESPONDENT.THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE APPEAL WITH STAY PETITION BEFORE THE 3RD RESPONDENT DATED 06-04-2016 BY THE PETITIONER.RESPONDENT DATED 06-04-2016 BY THE PETITIONER. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A. TO JUDGE AD ANU SIVARAMAN, J --------------------------------------- W.P.(C) No.25811 of 2016 ---------------------------------------- Dated this the 4[th] day of August, 2016JUDGMENT The prayer in this writ petition is for a direction to the 3[rd] respondent to consider and pass order on Ext.P3appeal in accordance with law and in the meanwhile notto enforce the demand notice produced as Ext.P2 till theappeal is disposed of. 2. Heard the learned counsel for the petitioner and the learned Standing Counsel appearing for therespondents. 3. It is submitted that since Ext.P3 appeal is pending before the 3[rd] respondent, the 3[rd] respondent canbe directed to consider and pass orders on the saidappeal. In the above circumstances, there will bedirection to the 3[rd] respondent to consider and pass orderon Ext.P3 within a period of four months from the date ofreceipt of the copy of the judgment. No coercive action W.P.(C) No.25811 of 2016 shall be taken on the basis of Ext.P2 till the appeal isfinally disposed of. The writ petition is disposed of accordingly. AD Sd/-ANU SIVARAMAN, JUDGE