Wp(C)/36230/2022 Of The Kazhakuttam Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENTTHE HONOURABLE MR. JUSTICE GOPINATH P.MONDAY, THE 14 DAY OF NOVEMBER 2022 / 23RD KARTHIKA, 1944WP(C) NO. 36230 OF 2022 PETITIONER: THE KAZHAKUTTAM SERVICE CO-OPERATIVE BANK LTD. NO.1457REPRESENTED BY ITS SECRETARY, KAZHAKUTTAM P.O, THIRUVANANTHAPURAM DISTRICT, PIN – 695 582. BY ADVS. ARJUN RAGHAVAN T.R.HARIKUMAR RESPONDENTS: 1THE INCOME TAX OFFICERWARD-2(1), OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM,PIN – 695 003. 2THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695 003. 3THE TREASURY OFFICERSUB-TREASURY, KAZHAKOOTTAM, THIRUVANANTHAPURAM,PIN – 695 582. 4THE DISTRICT TREASURY OFFICERSTATUE, PALAYAM, THIRUVANANTHAPURAM, PIN – 695 001.5THE TREASURY DIRECTORDIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, THYCAUD P.O, THIRUVANATHAPURAM, PIN – 695 014 6THE KERALA STATE CO-OPERATIVE BANKREPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, P.B NO.6515, CO-BANK TOWERS, PALAYAM, THIRUVANATHAPURAM, PIN – 695 033.REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, P.B NO.6515, CO-BANK TOWERS, PALAYAM, THIRUVANATHAPURAM, PIN – 695 033. BY ADVS.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTSRI.THOMAS ABRAHAM, SC, THIRUVANANTHAPURAM DISTRICT CO.OPERATIVE BANK LIMITED THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court apprehending that stepsmay be taken to recover the amounts determined vide Ext.P9 ordergiving effect to the order of the Commissioner of Income Tax(Appeals) pending consideration of a further appeal filed by thepetitioner before the 2[nd] respondent along with a stay petition.Ext.P10 is the appeal filed by the petitioner and Ext.P11 is the staypetition. 2.Heard the learned Standing Counsel also. 3.Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by thepetitioner, this writ petition will stand disposed of directing the 2[nd]respondent to consider and pass orders on Ext.P11 stay petitionfiled in Ext.P10 appeal after affording to the petitioner anopportunity of being heard within a period of three months fromthe date of receipt of a certified copy of this judgment. Till suchtime the orders are passed, any step to recover amounts due interms of Ext.P9 shall be kept in abeyance. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 36230/2022 PETITIONER EXHIBITS Exhibit 1A TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH COMPUTATION SHEET AND NOTICE OF DEMAND DATED 20-12-2019 COMPUTATION SHEET AND NOTICE OF DEMAND DATED 20-12-2019 Exhibit-P2A TRUE COPY OF THE ORDER DATED 30-07-2022 ISSUED BY THE 2ND RESPONDENTISSUED BY THE 2ND RESPONDENT Exhibit-P3A TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITHAFFIDAVIT AND CHELAN DATED 23-09-2022, FILED BYTHE PETITIONER BEFORE THE TRIBUNAL AFFIDAVIT AND CHELAN DATED 23-09-2022, FILED BYTHE PETITIONER BEFORE THE TRIBUNAL Exhibit-P4A TRUE COPY OF THE STAY PETITION DATED 23-09-2022 FILED IN EXT-P3 APPEAL2022 FILED IN EXT-P3 APPEAL Exhibit-P5A TRUE COPY OF THE JUDGMENT DATED 29-09-2022 INWP(C) NO.31065 OF 2022 OF THIS HON'BLE COURTWP(C) NO.31065 OF 2022 OF THIS HON'BLE COURT Exhibit-P6A TRUE COPY OF THE NOTICE DATED 16-08-2022 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT Exhibit-P7A TRUE COPY OF THE NOTICE DATED 22-09-2022 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT Exhibit-P8A TRUE COPY OF THE REQUEST DATED 06-10-2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT Exhibi-P9A TRUE COPY OF THE ORDER DATED 31-10-2022 ALONGWITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENTWITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit-P5A TRUE COPY OF THE JUDGMENT DATED 29-09-2022 INWP(C) NO.31065 OF 2022 OF THIS HON'BLE COURTWP(C) NO.31065 OF 2022 OF THIS HON'BLE COURT Exhibit-P6A TRUE COPY OF THE NOTICE DATED 16-08-2022 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT Exhibit-P7A TRUE COPY OF THE NOTICE DATED 22-09-2022 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT Exhibit-P8A TRUE COPY OF THE REQUEST DATED 06-10-2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT Exhibi-P9A TRUE COPY OF THE ORDER DATED 31-10-2022 ALONGWITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENTWITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit-P10A TRUE COPY OF THE STATUTORY APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH ACKNOWLEDGEMENT DATED 01-11-2022 THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH ACKNOWLEDGEMENT DATED 01-11-2022 Exhibit-P11A TRUE COPY OF THE STAY PETITION DATED 01-11-2022, FILED IN EXT-P10 APPEAL2022, FILED IN EXT-P10 APPEAL