Wp(C)/34867/2016 Of The Manjoor Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 31ST DAY OF OCTOBER 2016/9TH KARTHIKA, 1938 WP(C).No. 34867 of 2016 (G) ---------------------------- PETITIONER : ----------------------- THE MANJOOR SERVICE CO-OPERATIVE BANK LTD.NO.K73, MANJOOR, KOTTAYAM BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT(S): --------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOTTAYAM. PIN-686 001. 2. THE INCOME TAX OFFICER, WARD(5), KOTTAYAM. PIN-686 001. R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------- EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 10.03.2016 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2013-14. EXHIBIT P2 COPY OF THE APPEAL DATED 15.04.2016 FILED BEFORE THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS:----------------------------------------- NIL /TRUE COPY/ P.A.TO JUDGE sts A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.34867 of 2016 ---------------------------------------- Dated this the 31[st] day of October 2016 J U D G M E N T Petitioner has filed Ext.P2 appeal before the 1[st] respondent.It is submitted that during the pendency of the appeal, steps arebeing taken by the respondent authorities for recovering theamount demanded pursuant to Ext.P1 assessment order. 2.Having regard to the fact that an appeal is pendingbefore the competent authority, I do not think it necessary toconsider the matter on merits. Suffice to say that the appellateauthority has to consider the appeal on merits within a specifiedtime and in the meantime, recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: i)The 1[st] respondent shall consider Ext.P2 appeal withina period of one month from the date of receipt of a copy of thisjudgment. ii)In the meantime, the demand made pursuant to Ext.P1assessment order shall be kept in abeyance. (sd/-) (A.M.SHAFFIQUE, JUDGE)