Wp(C)/42092/2018 Of Kuzhur Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA,1940 WP(C).No. 42092 of 2018 PETITIONER/S: KUZHUR SERVICE CO-OPERATIVE BANK LIMITEDKUZHUR P.O., THRISSUR-THRISSUR-680 734, REPRESENTED BY ITS SECRETARY SMT. SUNITHA V.R. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: OTHER PRESENT: SRI JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 42092 of 2018 JUDGMENT The petitioner, an assessee under the Income Tax Act, onthe rolls of the 1[st] respondent, questioned the Ext.P1 assessmentorder, before the 2[nd] respondent. The petitioner has also filed a stay petition in the appeal. Ventilating his grievance that theauthorities are taking coercive steps before the appellateauthority could consider the stay petition, the petitioner hasfiled this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader. 3.I reckon the petitioner has exercised on time hisstatutory remedy of filing an appeal. It appears that he has alsofiled a stay petition. Procedural fairness demands that theauthorities may wait, before taking further steps, until theappellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the 2[nd] W.P.(C). No. 42092 of 2018 respondent considers the stay petition. I also hope that the 2[nd]respondent will dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE da APPENDIX PETITIONER'S/S EXHIBITS: