Wp(C)/34580/2017 Of Kerala Gazetted Officers Co-Operative Society 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 30TH DAY OF OCTOBER 2017/8TH KARTHIKA, 1939 WP(C).No. 34580 of 2017 (V) ---------------------------- PETITIONER(S):------------- KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LTD. NO.T 424, REPRESENTED BY ITS SECRETARY, VAZHUTHACAUD P.O., THIRUVANANTHAPURAM- 695 014. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S):-------------- 1. THE INCOME TAX OFFICER, WARD - 2(1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003. JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM - 695 003. THIRUVANANTHAPURAM - 695 003. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON30-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 34580 of 2017 (V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015DATED 28.12.2016. EXT.P2 : TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 09.01.2017. EXT.P3 : TRUE COPY OF THE STAY PETITION DATED 23.01.2017 FILED INEXT.P2 APPEAL. EXT.P4 : TRUE COPY OF THE CONSOLIDATED DEMAND NOTICE NO.AACAK6865C/ITO/W-2(1)/TVM/2017-18 DATED 12.10.2017. EXT.P5 : TRUE COPY OF THE JUDGMENT DATED 20.01.2016 IN WP(C).NO.1275OF 2016. RESPONDENT'(S) EXHIBITS: NIL // TRUE COPY// sm/ P A TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.34580 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30[th] day of October, 2017 JUDGMENT Against Ext. P1 assessment order under the Income Tax Act,the petitioner has preferred Ext.P2 appeal together with Ext.P3stay petition, before the 2[nd] respondent. It is the case of thepetitioner that even prior to considering the stay petition, recoverysteps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Ext. P1 assessment order. 2. I have heard the learned counsel for the petitioner andalso the learned Standing Counsel for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i) The 2[nd] respondent shall consider and passorders on Ext.P3 stay petition within a period oftwo months from the date of receipt of a copyof this judgment, after hearing the petitioner. ii) Recovery steps for recovery of amountsconfirmed against petitioner by Ext.P1assessment order shall be kept in abeyance tillorders are passed by the 2[nd] respondent as W.P.(c).No.34580 of 2017 directed above and communicated to thepetitioner. iii) The petitioner shall produce a copy of the writpetition along with a copy of this judgment, beforethe 2[nd] respondent, for further action. sm/ Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE