Wp(C)/6668/2018 Of Mundela Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 28TH DAY OF FEBRUARY 2018 / 9TH PHALGUNA, 1939 WP(C).No. 6668 of 2018---------------------- PETITIONER: ----------- MUNDELA SERVICE CO-OPERATIVE BANK LIMITED, NO.2433, REPRESENTED BY ITS SECRETARY - IN - CHARGE,GOPINATHAN NAIR K., S/O.KRISHNAPILLA, AGED 57 YEARS, MUNDELA P.O., THIRUVANANTHAPURAM DISTRICT,KERALA, PIN - 695 543. BY ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER,INCOME TAX OFFICE, WARD-2(3),KOWDIAR, TRIVANDRUM - 695 003. 2. COMMISSIONER OF INCOME TAX (APPEALS)-1,OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),TRIVANDRUM - 695 003. BY SRI.CHRISTOPHER ABRAHAM, SC mbr/ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ------------------------- APPENDIX PETITIONERS' EXHIBITS: ---------------------- EXHIBIT P1. A COPY OF THE CERTIFICATE IN THIS REGARD ISSUED BY THE ASST.REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) NEDUMANGAD DATED 28.12.2016.EXHIBIT P2. A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2011-12 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P3. A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P4. A TRUE COPY OF THE DEMAND NOTICE FOR AY 2011-12 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P5. A TRUE COPY OF THE DEMAND NOTICE FOR AY 2015-16 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P6. A TRUE COPY OF THE APPEAL FOR AY 2011-12 DATED 06.01.2018 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT P7. A TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 06.01.2018 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT P8. A TRUE COPY OF THE STAY PETITION FOR AY 2011-12 DATED 06.01.2018 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT P9. A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 06.01.2018 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT P10. A TRUE COPY OF THE DEMAND NOTICE FOR AYS 2011-12 AND 2015-16 DATED 09.02.2018 BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS: --------------------- NIL /TRUE COPY/ mbr/ 03.03.2018. P.S.TO JUDGE A. MUHAMED MUSTAQUE, J-------------------------------------------W.P.(C)No. 6668 of 2018 ---------------------------------------------------------- Dated this the 28[th] day of February, 2018 J U D G M E N T The petitioner, as against Exts.P12 and Ext.P13assessment orders, preferred an appeal before the 2[nd]respondent by Exts.P6 and Ext.P7. The petitioner also filedExt.P8 and Ext.P9 application for stay. In the light of the above, there shall be a direction to the2[nd] respondent to dispose of the stay application, within aperiod of two months. Till the disposal of the application asabove, all coercive steps for recovery pursuant to theimpugned order in appeal shall be deferred. This Writ Petition is disposed of accordingly. Sd/- A. MUHAMED MUSTAQUE, JUDGE \\True Copy\\ Dxy PA to Judge