Wp(C)/28927/2015 Of Pazhayakunnummel Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN FRIDAY, THE 25TH DAY OF SEPTEMBER 2015/3RD ASWINA, 1937 WP(C).No. 28927 of 2015 (M) ---------------------------- PETITIONER(S): -------------------------- PAZHAYAKUNNUMMEL SERVICE CO-OPERATIVE BANK LTD.NO.1517 REPRESENTED BY ITS SECRETARY, KILIMANOOR POTHIRUVANANTHAPURAM DISTRICT - 695 601 BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT(S): ---------------------------- 1.THE INCOME TAX OFFICERWARD NO.2(5),WARD NO.2(5), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX RANGE - 2, AAYAKAR BHAVAN, KOWDIARTHIRUVANANTHAPURAM - 695 003THIRUVANANTHAPURAM - 695 003 2.THE COMMISSIONER OF INCOME TAX (APPEALS)THIRUVANANTHAPURAM - 695 003THIRUVANANTHAPURAM - 695 003 BY SRI.K.M.V.PANDALAI, SC, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-09-2015,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.28927/2015 APPENDIX PETITIONER'S EXHIBITS: P1:COPY OF THE CERTIFICATE DATED 29.04.1999, ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAMREGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM P2:COPY OF THE RELEVANT PAGES OF THE BYELAWS OF THE PETITIONER SOCIETY SOCIETY P3:COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 27.03.201427.03.2014 P4:COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 27.03.2014 P5:COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONGWITH THE COVERING LETTER DATED 09.04.2014THE 2ND RESPONDENT ALONGWITH THE COVERING LETTER DATED 09.04.2014 P6:COPY OF THE NOTICE NO.AAAAP4867D/WARD-2(5)/TVM DATED 09.09.2015 ISSUED BY THE 1ST RESPONDENT ISSUED BY THE 1ST RESPONDENT P7:COPY OF THE STAY PETITION DATED 16.09.2015, FILED BY THE PETITIONER IN EXT.P5 APPEAL IN EXT.P5 APPEAL P8:COPY OF THE INTERIM ORDER DATED 30.09.2014 IN IA NO.2364/2014 IN ITA. NO.188/2014NO.188/2014 P9:COPY OF THE JUDGMENT DATED 30.03.2015 IN WPC NO.10360 OF 2015 RESPONDENTS' EXHIBITS: N I L //TRUE COPY// P.A. TO JUDGE ANIL K. NARENDRAN, J. ------------------------------- W.P.(C) No.28927 of 2015 ---------------------------------------------- Dated this the 25[th] day of September, 2015 JUDGMENT The petitioner, who is a Primary Agricultural CreditSociety, has filed this writ petition seeking a writ of certiorari toquash Ext.P6 and a writ of mandamus commanding the 2[nd]respondent to take up Ext.P5 appeal and Ext.P7 stay petition onmerits and to pass appropriate orders thereon. The petitionerhas also sought for an order to stay all recovery proceedingspursuant to Ext.P3 assessment order pending disposal of the writpetition. 2. I heard the arguments of the learned counsel for thepetitioner and also the learned Standing Counsel appearing forthe respondents. 3. Considering the fact that Ext.P7 stay petition is pendingconsideration before the 2[nd] respondent, I deem it appropriate todispose of this writ petition without going into the merits of thecontentions raised by the petitioner. In the result, this writ petition is disposed of directing the W.P.(C) No.28927/2015 2[nd] respondent to consider and pass appropriate orders on Ext.P7stay petition as expeditiously as possible, at any rate, within aperiod of three months from the date of receipt of a certifiedcopy of this judgment. Till such time, all recovery proceedingspursuant to Ext.P3 shall be kept in abeyance. The petitioner shall produce a certified copy of thisjudgment alongwith a copy of the writ petition before the 2[nd]respondent. JV SD/- ANIL K. NARENDRAN, JUDGE