Wp(C)/6249/2019 Of Mudavanmughal Service Co-Operative Bank Limited v. The Income Tax Officer, Ward-2(1) Kowdiar

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 01ST DAY OF MARCH 2019 / 10TH PHALGUNA, 1940 WP(C).No. 6249 of 2019 PETITIONER/S: MUDAVANMUGHAL SERVICE CO-OPERATIVE BANK LIMITEDNO T 847, REPRESENTED BY ITS SECRETARY V.G.MAHILA, S/O JAYAKUMARAN NAIR, POOJAPPURA P.O.THIRUVANANTHAPURAM DISTRICT, KERALA, PIN 695012 BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH OTHER PRESENT: SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- J U D G M E N T The petitioner, a Co-operative Society, questioned the Ext.P2 assessment order, before the second respondent. The petitioner filed an appeal and a stay petition, too. Ventilating its grievancethat the Income Tax authorities are taking coercive steps before theappellate authority could consider the stay petition in the appeal,the petitioner has filed this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Standing Counsel. 3.I reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also fileda stay petition. Procedural fairness demands that the authoritiesmay wait, before taking further steps, until the appellate authoritydecides on the stay petition. W.P.(C) No.6249/2019 Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the secondrespondent considers the stay petition. I also hope that the secondrespondent will dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS:EXHIBIT P1A COPY OF THE CERTIFICATE ISSUED BY THE ASST.REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) THIRUVANANTHAPURAM DATED 7/11/2017 EXHIBIT P2A TRUE COPY OF THE ASSESSMENT ORDER DATED 20/12/2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE DEMAND NOTICE DATED 20/12/2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE APPEAL FOR AY 2016-17 DATED 23/1/2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5A TRUE COPY OF THE STAY PETITION FOR AY 2014-15 DATED 14/2/2019 BEFORE THE 2ND RESPONDENT.EXHIBIT P6A TRUE COPY OF THE DEMAND NOTICE DATED 6/2/2019 ISSUED BY THE FIRST RESPONDENT.