Wp(C)/3139/2019 Of Ponnani Service Co-Operative Bank Limited v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY,THE 01ST DAY OF FEBRUARY 2019 / 12TH MAGHA, 1940WP(C).No. 3139 of 2019 PETITIONER: PONNANI SERVICE CO-OPERATIVE BANK LIMITED NO.4841PONNANI, MALAPPURAM DISTRICT BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE-673 001 2THE INCOME TAX OFFICER,WARD (4),TIRUR-676 001 OTHER PRESENT: SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, a Co-operative Society registered under the Kerala Co- operative Societies Act, questioned the Ext.P1 assessment order, beforethe firstrespondent. The petitioner has also filed a stay petition inthe appeal. Ventilating its grievance that the authorities are takingcoercive steps before the appellate authority could considers the stay WPC No.3139 OF 2019 2 petition in the appeal, the petitioner has filed this writ petition. 2.Heard the learned counsel for the petitioner and the learned Government Pleader. 3. I reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities maywait, before taking further steps, until the appellate authoritydecides on the stay petition. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the firstrespondent considers the stay petition. I also hope that the firstrespondent will dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S/S EXHIBITS: