Wp(C)/5978/2018 Of The Vamanapuram Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 22ND DAY OF FEBRUARY 2018 / 3RD PHALGUNA, 1939 WP(C).No. 5978 of 2018 ---------------------- PETITIONER ----------- THE VAMANAPURAM SERVICE CO-OPERATIVE BANK LTD NO. 927 REPRESENTED BY ITS SECRETARY, VAMANAPURAM PO, THIRUANANTHAPURAM DISTRICT. PIN.695606 BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, RANGE 2, AAYAKAR BHAVAN, KOWDIAR PO, THIRUVANANTHAPURAM DISTRICT-695003 WARD 2(3), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. 695003 BY SRI.CHRISTOPHER ABRAHAM, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-02-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. -------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 31.3.2017 ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) THIRUVANANTHAPURAM.EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 24.11.2016EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 24.11.2016EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 24.11.2017EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 24.11.2017 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P6 A TRUE COPY OF THE ONLINE APPEAL AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH CHALAN DATED 5.12.2017EXHIBIT P7 A TRUE COPY OF THE ONLINE APPEAL AGAINST EXT.P4 ASSESSMENT ORDER ALONG WITH CHALAN DATED 05.12.2017EXHIBIT P8 A TRUE COPY OF THE NOTICE NO.AAAAV3572B/ITO/W2(3)/TVM/2017-18 DATED 9.2.2018EXHIBIT P9 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.2.2018EXHIBIT P10 A TRUE COPY OF THE STAY PETITION DATED 10.2.2018 FILED BY THE PETITIONER IN EXT.P9 APPEAL.EXHIBIT P11 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.2.2018EXHIBIT P12 A TRUE COPY OF THE STAY PETITION DATED 10.2.2018 FILED BY THE PETITIONER IN EXT.P11 APPEAL.EXHIBIT P13 A TRUE COPY OF THE JUDGMENT DATED 26.10.2017 IN WP(C) NO.33532 OF 2017 EXHIBIT P14 A TRUE COPY OF THE APPELLATE ORDER IN ITA NO.22/TVM/CIT(A)TVM/2015-16 DATED 08.11.2017 RESPONDENTS EXHIBITS: NIL-------------------- /TRUE COPY/ K.V. P.S.TO JUDGE A. MUHAMED MUSTAQUE, J. ......................................... W.P.(C).No.5978 of 2018 .......................................... Dated this the 22[nd] day of February, 2018. JUDGMENT In the light of Ext.P14 order passed by the 2[nd] respondent, thepetitioner moved an appeal before the same authority. In thatappeal, the petitioner also moved an application for stay. 2. In the light of the above, there shall be a direction to the2[nd] respondent to consider the application for stay in the light ofExt.P13 order of this Court as well as Ext.P14 order passed by thesame authority within a period of two months. Till the disposal ofthe application as above, all coercive steps pursuant to theassessment order shall be deferred. The writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUE, JUDGE. cl