Wp(C)/657/2020 Of Avanankuzhi Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 13TH DAY OF JANUARY 2020 / 23RD POUSHA, 1941 WP(C).No.657 OF 2020(F) PETITIONER/S: AVANANKUZHI SERVICE CO-OPERATIVE BANK LTD. NO.2387AVANANKUZHI, NEYYATTINKARA TALUK, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY, P.S.JAYASREE, W/O. BIJU RADHAKRISHNAN, AGED 50 YEARS, RESIDING AT VARUTHATTIL, MANGALATH KONAM, KATTACHALKUZHI P.O., THIRUVANANTHAPURAM DISTRICT. BY ADVS.SRI.BABU S. NAIRSMT.SMITHA BABUSRI.P.A.RAJESHSMT.SHAMSEERA. C.ASHRAFSHRI.SUJIL C.S. RESPONDENTS: 1THE INCOME TAX OFFICERWARD 2(2), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003.2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAAKR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ======================== WP(C).NO.657 of 2020 ======================= Dated this the 13[th] day of January, 2020 J U D G M E N T The prayers in the above Writ Petition (Civil) are as follows: “ i)Issue a writ of certiorari or any other appropriatewrits, orders or directions, directing the 2[nd] respondent toconsider Exhibit P5 application for stay and Ext. P4 appealfiled by the petitioner against Exhibit P2 assessment orderfor the assessment year 2017-18, forthwith. writs, orders or directions, directing the 2[nd] respondent toconsider Exhibit P5 application for stay and Ext. P4 appealfiled by the petitioner against Exhibit P2 assessment orderfor the assessment year 2017-18, forthwith. ii)Issue of a writ of mandamus or any otherappropriate writ, orders or directions, directing the 1[st]respondent not to recover the amounts as per Ext. P2 andP3, until Exhibit P4 appeal and Exhibit P5 application forstay filed by the petitioner, is considered by the 2[nd]respondent – Appellate Authority. appropriate writ, orders or directions, directing the 1[st]respondent not to recover the amounts as per Ext. P2 andP3, until Exhibit P4 appeal and Exhibit P5 application forstay filed by the petitioner, is considered by the 2[nd]respondent – Appellate Authority. ii)Grant such other reliefs as his Hon'ble Court maydeem fit and proper in the circumstances of the case. ”deem fit and proper in the circumstances of the case. ” 2.Heard Sri. Babu S Nair learned counsel appearing for the petitioner and Sri.Christopher Abraham learned StandingCounsel for the Income Tax Department, Government of India,appearing for the respondents. 3.Being aggrieved by impugned Ext.P2 assessmentorder, the petitioner has filed Ext.P4 appeal before the 2[nd]respondent Appellate Authority without delay and has alsopreferred Ext. P5 stay application in Ext.P4 appeal, which is alsopending before the 2[nd] respondent Appellate Authority. Thecomplaint of the petitioner is that, in the meanwhile, the 1[st] respondent has caused to issue Ext.P3 demand notice forenforcement of the impugned Ext.P2 assessment order, whenExt. p4 appeal and Ext. P5 stay application are pending before the2[nd] respondent Appellate Authority. the petitioner and Sri.Christopher Abraham learned StandingCounsel for the Income Tax Department, Government of India,appearing for the respondents. 3.Being aggrieved by impugned Ext.P2 assessmentorder, the petitioner has filed Ext.P4 appeal before the 2[nd]respondent Appellate Authority without delay and has alsopreferred Ext. P5 stay application in Ext.P4 appeal, which is alsopending before the 2[nd] respondent Appellate Authority. Thecomplaint of the petitioner is that, in the meanwhile, the 1[st] respondent has caused to issue Ext.P3 demand notice forenforcement of the impugned Ext.P2 assessment order, whenExt. p4 appeal and Ext. P5 stay application are pending before the2[nd] respondent Appellate Authority. 4.Taking note of the facts and circumstance of this case,it is ordered that the 2[nd] respondent Appellate Authority will takeup for consideration Ext. P5 stay application, without any furtherdelay and after affording reasonable opportunity of being heard tothe petitioner, through authorised representative/counsel if any,will pass orders on the said stay application, within 2 monthsfrom the date of production of a certified copy of this order. Untilorders are passed on Ext. P5 stay application as afore directed,further steps including Ext. P3 demand notice, for enforcement ofthe impugned Ext. P2 assessment order shall be kept in abeyanceby the respondents concerned. With these observations and directions, the above WritPetition (Civil) stands finally disposed of. LU (Sd/-) ALEXANDER THOMAS JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE RETURNS FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18.EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER ISSUED BYTHE FIRST RESPONDENT DATED, 12.12.2019.EXHIBIT P3TRUE COPY OF THE NOTICE OF DEMAND ISSUED TOTHE PETITIONER BY THE FIRST RESPONDENT DATED, 12.12.2019. EXHIBIT P5TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER IN EXHIBIT P4 APPEAL DATED, 2.1.2020PETITIONER IN EXHIBIT P4 APPEAL DATED, 2.1.2020 // True Copy // PA to Judge