Wp(C)/6935/2018 Of Umayanalloor Service Co-Operative Bank v. The Income Tax Appellate Authority

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939 WP(C).No. 6935 of 2018 PETITIONER: UMAYANALLOOR SERVICE CO-OPERATIVE BANK, UMAYANALLOOR P.O., KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.V.JAYAPRADEEP SMT.O.A.NURIYA SRI.D.S.LOKANATHAN SMT.K.V.DHANYA RESPONDENTS: *1. THE INCOME TAX APPELLATE AUTHORITY, (THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR-680 001.(CORRECTED) *2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, PALAKKAD-678 001.(DELETED) 3. INCOME TAX OFFICER, WARD NO.4, KOLLAM-691 001. *RESPONDENT NO.1 IS COREECTED AS 'THE INCOME TAX APPELLATE AUTHORITY, (THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM'. *RESPONDENT NO. 1 IS CORRECTED AND RESPONDENT NO.2 IS DELETED FROM THE PARTY ARRAY AS PER ORDER DATED 08.03.2018 IN IA.4666/2018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT-P1 COPY OF THE CERTIFICATE DATED 17/01/1950 EXHIBIT -P2 COPY OF THE CERTIFICATE DATED 5/10/1962 EXHIBIT-P3 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2010-11 ASSESSMENT YEAR 2010-11 EXHIBIT-P4 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2011-12 ASSESSMENT YEAR 2011-12 EXHIBIT-P5 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2012-13 ASSESSMENT YEAR 2012-13 EXHIBIT -P6 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2013-14 ASSESSMENT YEAR 2013-14 EXHIBIT -P7 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2014-15 ASSESSMENT YEAR 2014-15 EXHIBIT-P8 COPY OF THE ORDER DATED 19.2.2018 OF R3 EXHIBIT -P9 COPY OF THE JUDGMENT OF THIS HON'BLE COURT, DATED 11.2.2016 DATED 11.2.2016 EXHIBIT -P10 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2010-11THE ASSESSMENT YEAR 2010-11 EXHIBIT -P11 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2011-12THE ASSESSMENT YEAR 2011-12 EXHIBIT -P12 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2012-13THE ASSESSMENT YEAR 2012-13 EXHIBIT -P13 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2013-14THE ASSESSMENT YEAR 2013-14 EXHIBIT -P14 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2014-15THE ASSESSMENT YEAR 2014-15 RESPONDENT(S)' EXHIBITS NIL TRUE COPY EL P.S. TO JUDGE A.MUHAMED MUSTAQUE, J. ------------------------------------------ W.P.(C) No.6935 of 2018 ------------------------------------------- Dated this the 8[th] day of March, 2018 JUDGMENT Petitioner is a Co-operative Bank. The petitioner asagainst the assessment order under Income Tax Act preferredExts.P3 to P8 appeals. The petitioner also moved stayapplication. 2. In the light of the above, there shall be a directionto the first respondent to dispose of the stay application filedin the appeals within a period of two months. Till a decisionis taken on the stay application, all recovery proceedingsbased on said assessment shall be kept in abeyance. The writ petition is disposed of above. Sd/- A.MUHAMED MUSTAQUE, JUDGE al/-