Wp(C)/33256/2023 Of Kunnamkulam Co-Operative Urban Society Limited, Reg v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SATHISH NINAN TUESDAY, THE 10 DAY OF OCTOBER 2023 / 18TH ASWINA, 1945WP(C) NO. 33256 OF 2023 PETITIONER: KUNNAMKULAM CO-OPERATIVE URBAN SOCIETY LIMITED, REG. NO. 698KUNNAMKULAM, THRISSUR - 680503 REPRESENTED BY ITSSECRETARY, PIN - 680503BY ADV P.C.SASIDHARAN RESPONDENT: THE INCOME TAX OFFICERWARD I & TPS, INCOME TAX OFFICE, CITY PLAZA, WESTNADA, GURUVAYOOR, PIN – 680101BY ADV.JOSE JOSEPHINSTRUCTING COUNSEL-SMT MEGHA BIJUTHIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 10.10.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: Sathish Ninan, J. ---------------------- WP(C) No.33256 of 2023 ------------------------------- Dated this the 10[th] day of October, 2023 JUDGMENT Ext.P4 order dated 29/08/2023 of the Commissionerof Income Tax (Appeals) is under challenge before theIncome Tax Appellate Tribunal in Ext.P5 appeal. Theappeal was filed on 04/10/2023 accompanied by anapplication for stay. The grievance of the petitioner isthat pending the appeal, recovery proceedings are beinginitiated. 2.Heard the learned counsel on either sides. 3.It would be sufficient if the appeal isdisposed of by the Tribunal expeditiously and till thenthe recover proceedings are kept in abeyance. The writ petition is disposed of directing the Tribunal to hear and dispose of the appeal (Ext.P5) asexpeditiously as possible and at any rate within aperiod of three months from the date of receipt of a WP(C) NO. 33256 OF 2023 -: 2 :- copy of this judgment. Proceedings for recovery shall beput on hold till then. Sd/- Sathish Ninan, Judge rsr WP(C) NO. 33256 OF 2023 APPENDIX OF WP(C) 33256/2023 PETITIONER EXHIBITS Exhibit P1THE TRUE COPY OF THE ASSESSMENT ORDER DATED 30/11/2018 ALONG WITH THE STATEMENT OF CALCULATION Exhibit P2THE TRUE COPY OF THE DEMAND NOTICE DATED30/11/2018 Exhibit P3THE TRUE COPY OF THE APPEAL MEMORANDUM DATED 13/09/2019 Exhibit P4THE TRUE COPY OF THE ORDER DATED 29/8/2023 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) Exhibit P5THE TRUE COPY OF THE APPEAL DATED 4/10/2023 FILED BY THE PETITIONER BEFORETHE INCOME TAX APPELLATE TRIBUNAL Exhibit P6 THE TRUE COPY OF THE ACKNOWLEDGEMENT OF E-FILING OF INCOME TAX APPEAL DATED 4/10/2023 Exhibit P7 THE TRUE COPY OF THE STAY PETITION DATED3/10/2023 FILED BY THE PETITIONER BEFORETHE APPELLATE TRIBUNAL Exhibit P8THE TRUE COPY OF THE NOTICE DATED 4/10/2023 ISSUED BY THE RESPONDENT