Wp(C)/32723/2019 Of Andoorkonam 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 TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.32723 OF 2019(M) PETITIONER/S: ANDOORKONAM SERVICE CO-OPERATIVE BANK LTD.NO.3127REPRESENTED BY ITS SECRETARY-IN-CHARGE, KEEZHAVOOR.P.O, THIRUVANANTHAPURAM DISTRICT-695584. BY ADVS.SRI.T.R.HARIKUMARSRI.ADITHYA RAJEEV RESPONDENT/S: 1THE INCOME TAX OFFICER, WARD-2(1),OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN,KAWDIAR.P.O,THIRUVANANTHAPURAM,PIN-695003.ADDITIONAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN,KAWDIAR.P.O,THIRUVANANTHAPURAM,PIN-695003. 2THE COMMISSIONER OF INCOME TAX(APPEALS),AAYAKAR BHAVAN,KOWDIAR,THIRUVANANTHAPURAM, PIN-695003.AAYAKAR BHAVAN,KOWDIAR,THIRUVANANTHAPURAM, PIN-695003. 3THE REGISTRAR,INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, KENDRIYA BHAVAN,BLOCK NO.C1 AND C2,1ST FLOOR, KAKKANAD,COCHIN,PIN-682030. 4THE NEDUMANGAD CO-OPERATIVE URBAN BANK LTD.NO.3193,REPRESENTED BY ITS SECRETARY,VEMBAYAM, THIRUVANANTHAPURAM DISTRICT,PIN-695615. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P3 rectified order under the Income Tax Act, the petitionerpreferred Ext.P4 appeal and Ext.P5 stay petition before the 3[rd] respondent. It isthe case of the petitioner that while the stay petition was pending consideration,the respondents initiated garnishee proceedings and recovered the entire amountsdue from the petitioner. Taking note of the said submission, I find that there is noscope for further recovery proceedings to be initiated by the respondents. I,therefore, direct the 3[rd] respondent to consider and pass orders on Ext.P4 appealpreferred by the petitioner within an outer time limit of three months from thedate of receipt of a copy of this judgment, after hearing the petitioner. Thepetitioner shall produce copy of this judgment together with a copy of the writpetition before the 3[rd] respondent for further action. Sd/- sd A.K.JAYASANKARAN NAMBIARJUDGE APPENDIX PETITIONER'S/S EXHIBITS: sd