Wp(C)/32064/2019 Of The Manickal Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 16TH DAY OF DECEMBER 2019/25TH AGRAHAYANA, 1941 W.P(C).No.32064 OF 2019(G) PETITIONER: THE MANICKAL SERVICE CO-OPERATIVE BANK LTD. NO.1910REPRESENTED BY ITS SECRETARY, PIRAPPANCOE P.O.THIRUVANANTHAPURAM DISTRICT-695 607. BY ADVS.SRI.T.R.HARIKUMARSRI.ARJUN RAGHAVANSRI.ADITHYA RAJEEV RESPONDENTS: 1THE INCOME TAX OFFICER,WARD-2(3), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, 1ST FLOOR, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT-695 003.WARD-2(3), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, 1ST FLOOR, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT-695 003. 2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003.AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK LTD,REPRESENTED BY ITS GENERAL MANAGER, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM-695 023.REPRESENTED BY ITS GENERAL MANAGER, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM-695 023. R1-R2 BY SRI.CHRISTOPHER ABRAHAM, SC R3 BY SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO.OP BANKCO.OP BANK THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 16.12.2019, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T The petitioner had approached this Court aggrieved by the stepstaken by the respondent Income Tax authorities to recover amountsfrom the petitioner's bank account pending disposal of the appealpreferred by the petitioner, before the 2[nd] respondent. 2. When the matter came up for admission on 27.11.2019, thisCourt had, taking note of the fact that the recovery had been effectedfrom the petitioner even while an appeal and stay petition had been filedby the petitioner before the Appellate Authority against the orderconfirming a demand against him, directed the respondents to forthwithre-credit the amounts recovered from the petitioner through its accountfrom the 3[rd] respondent, into the said account. When the matter cameup for orders today, it is submitted by the learned counsel for thepetitioner that pursuant to the directions issued on 27.11.2019, theamounts have since been re-credited to the petitioner's bank account.Taking note of the said compliance by the respondents, I close the writpetition, by directing the 2[nd] respondent Appellate Authority to consider and pass orders in the appeal, within an outer time limit of six monthsfrom the date of receipt of a copy of this judgment, after hearing thepetitioner. It is made clear that till such time as orders are passed bythe 2[nd] respondent, as directed, and the order communicated to thepetitioner, recovery steps for recovery of amounts confirmed against thepetitioner by the rectification order shall be kept in abeyance. Thepetitioner shall produce a copy of the writ petition together with a copyof this judgment, before the Appellate Authority, for further action. The writ petition is disposed as above. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE prp/16/12/19 W.P.(C).No.32064/2019 :: 4 :: APPENDIX PETITIONER'S EXHIBITS:EXHIBIT P1A TRUE COPY OF THE JUDGMENT DATED 2.8.2018IN WA NO 1415 OF 2018EXHIBIT P1A TRUE COPY OF THE JUDGMENT DATED 2.8.2018IN WA NO 1415 OF 2018 EXHIBIT P2A TRUE COPY OF THE RECTIFICATION ORDERUNDER SECTION 154 OF THE INCOME TAX ACTISSUED BY THE 1ST RESPONDENT DATED18.1.2019UNDER SECTION 154 OF THE INCOME TAX ACTISSUED BY THE 1ST RESPONDENT DATED18.1.2019 EXHIBIT P3A TRUE COPY OF THE ONLINE APPEAL DATED29.1.2019 FILED BEFORE THE 2ND RESPONDENT29.1.2019 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4EXHIBIT P5EXHIBIT P5 A TRUE COPY OF THE STAY PETITION DATED10.2.2019 FILED IN EXT P3 APPEAL10.2.2019 FILED IN EXT P3 APPEAL prp/16/12/19 W.P.(C).No.32064/2019 :: 4 :: APPENDIX PETITIONER'S EXHIBITS:EXHIBIT P1A TRUE COPY OF THE JUDGMENT DATED 2.8.2018IN WA NO 1415 OF 2018EXHIBIT P1A TRUE COPY OF THE JUDGMENT DATED 2.8.2018IN WA NO 1415 OF 2018 EXHIBIT P2A TRUE COPY OF THE RECTIFICATION ORDERUNDER SECTION 154 OF THE INCOME TAX ACTISSUED BY THE 1ST RESPONDENT DATED18.1.2019UNDER SECTION 154 OF THE INCOME TAX ACTISSUED BY THE 1ST RESPONDENT DATED18.1.2019 EXHIBIT P3A TRUE COPY OF THE ONLINE APPEAL DATED29.1.2019 FILED BEFORE THE 2ND RESPONDENT29.1.2019 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4EXHIBIT P5EXHIBIT P5 A TRUE COPY OF THE STAY PETITION DATED10.2.2019 FILED IN EXT P3 APPEAL10.2.2019 FILED IN EXT P3 APPEAL A TRUE COPY OF THE RECTIFICATION ORDERUNDER SECTION 154 OF THE INCOME TAX ACT,ISSUED BY THE 1ST RESPONDENT DATED 9.3.2019UNDER SECTION 154 OF THE INCOME TAX ACT,ISSUED BY THE 1ST RESPONDENT DATED 9.3.2019 EXHIBIT P6A TRUE COPY OF THE NOTICE DATED 26.4.2019ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT EXHIBIT P7A TRUE COPY OF THE ONLINE APPEAL DATED27.4.2019 FILED BEFORE THE 2ND RESPONDENT,AGAINST EXHIBIT P-5 ORDER27.4.2019 FILED BEFORE THE 2ND RESPONDENT,AGAINST EXHIBIT P-5 ORDER EXHIBIT P8 A TRUE COPY OF THE STAY PETITION DATED1.5.2019 FILED IN EXHIBIT P7 APPEAL1.5.2019 FILED IN EXHIBIT P7 APPEAL EXHIBIT P9 A TRUE COPY OF THE JUDGMENT DATED 10.5.2019IN WPC NO 13355 OF 2019IN WPC NO 13355 OF 2019 EXHIBIT P10 A TRUE COPY OF THE COMMUNICATION DATED8.11.2019 ISSUED BY THE 2ND RESPONDENT8.11.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P11A TRUE COPY OF THE COMMUNICATION DATED13.11.2019, ISSUED BY THE 2ND RESPONDENT13.11.2019, ISSUED BY THE 2ND RESPONDENT W.P.(C).No.32064/2019 :: 5 :: EXHIBIT P12 A TRUE COPY OF THE COMMUNICATION ISSUED BYTHE 1ST RESPONDENT TO THE 3RD RESPONDENTDATED 15.11.2019 EXHIBIT P13A TRUE COPY OF THE APPEAL ALONG WITH THEGROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT DATED 16.11.2019 EXHIBIT P14A TRUE COPY OF THE STAY PETITION FILED INEXT P13 APPEAL DATED 21.11.2019. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.S. TO JUDGE