Wp(C)/28170/2019 Of Puthenchira Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF OCTOBER 2019/1ST KARTHIKA, 1941 W.P(C).No.28170 OF 2019(U) PETITIONER: PUTHENCHIRA SERVICE CO-OPERATIVE BANK LIMITED,NO.2264, REPRESENTED BY ITS SECRETARY, RADHAMANI, AGED 56 YEARS, W/O.DIVAKARAN, PUTHENCHIRA P.O., THRISSUR DISTRICT, PIN- 680 682. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENTS: 1THE INCOME TAX OFFICER,WARD-2(4), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR- 680001.2THE COMMISSIONER OF INCOME TAX(APPEALS),AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR- 680001. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 23.10.2019, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Against Exts.P1 and P5 assessment orders under theIncome Tax Act, for the assessment year 2008-09 and 2016-17,the petitioner has preferred Exts.P3 and P7 appeals togetherwith Exts.P4 and P8 stay petitions before the 2[nd] respondent.Pending consideration of the appeals, the petitioner has alsoapproached the authority under Section 220(6) of the IncomeTax Act, and the said authority granted a stay of the recovery ofthe confirmed demand on condition that the petitioner pays20% of the amounts confirmed against him by the assessmentorders. In the writ petition, it is the case of the petitioner thatinasmuch as this Court has, in identical matters, directed theAppellate Authority to consider the appeals, on merits, bydirecting that recovery steps for recovery of amounts confirmedagainst the assesse by the assessment orders shall be kept inabeyance during the pendency of the appeals, a similar ordershould be passed in his case also. 2. I have heard the learned counsel for the petitioner asalso the learned Standing counsel for the respondents. Taking note of the directions of this Court in connectedmatters, the writ petition is disposed by directing the 2[nd]respondent to consider and pass orders on Exts.P3 and P7appeals within an outer time limit of six months from the dateof receipt of a copy of this judgment, after hearing thepetitioner. It is made clear that recovery steps for recovery ofamounts confirmed against the petitioner by Exts.P1 and P5assessment orders shall be kept in abeyance till such time asorders are passed by the 2[nd] respondent, as directed and theorder communicated to the petitioner. The petitioner shallproduce a copy of the writ petition together with a copy of thisjudgment, before the 2[nd] respondent, for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE W.P.(C).No.28170/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER AY 2008-09 DATED24.02.2016 ISSUED BY THE FIRST RESPONDENT. EXT.P2: TRUE COPY OF THE DEMAND NOTICE DATED 24.02.2016 ISSUEDBY THE FIRST RESPONDENT. EXT.P3: TRUE COPY OF THE APPEAL FOR AY 2008-09 DATED 15.03.2016FILED BEFORE THE 2ND RESPONDENT. EXT.P4: TRUE COPY OF THE STAY PETITION DATED 15.03.2016 FILEDBEFORE THE 2ND RESPONDENT. EXT.P5: TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2016-17 DATED11.12.2018 ISSUED BY THE 1ST RESPONDENT. EXT.P6: TRUE COPY OF THE DEMAND NOTICE FOR AY 2016-17 DATED11.12.2018 ISSUED BY THE 1ST RESPONDENT. EXT.P7: TRUE COPY OF THE APPEAL FOR AY 2016-17 DATED 19.01.2019FILED BEFORE THE 2ND RESPONDENT. EXT.P8: TRUE COPY OF THE STAY PETITION DATED 20.01.2019 FILEDBEFORE THE 1ST RESPONDENT. EXT.P9: TRUE COPY OF THE DEMAND LETTER FOR AY 2008-09 DATED15.10.2019 ISSUED BY THE 1ST RESPONDENT. EXT.P10: TRUE COPY OF THE DEMAND LETTER FOR AY 2016-17 DATED15.10.2019 ISSUED BY THE 1ST RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE