Wp(C)/7026/2020 Of The Kerala State Co-Operative Bank v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941WP(C).No.7026 OF 2020(C) PETITIONER/S: THE KERALA STATE CO-OPERATIVE BANK,ERSTWHILE IDUKKI DISTRICT CO- OPERATIVE BANK LTD), DISTRICT CO-OPERATIVE BANK BUILDING, COLONY P.O. IDUKKI 685 602, REPRESENTED BY ITS GENERAL MANAGER INCHARGE SMT. PREETHA K. MENON. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENT/S: 1COMMISSIONER OF INCOME TAX,(APPEALS-2), OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS-2) KOCHI 682 018. 2ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 1, KAP COMMERCIAL COMPLEX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, ALUVA RANGE, R.S. ROAD, ALUVA 683 101, KERALA. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking adirection to dispose of Ext.P2 appeal preferred before thefirst respondent/Commissioner of Income Tax (Appeals)without insisting for any deposit as a pre-condition for stayof demand under Ext.P1 assessment order. 2.Heard the learned counsel for the parties. Without expressing any opinion on the merits of thematter, I dispose of the writ petition with a direction to theCommissioner of Income Tax (Appeals-2) to take a decisionon Ext.P2 appeal and stay application Ext.P3 in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of 30 days from the date ofreceipt of a copy of the order. Till such time, recoveryproceedings pursuant to the demand notice shall be kept inabeyance. It is made clear that the interim stay is till thedisposal of the interim application and not beyond. Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31/12/2019. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 27.01.2020. EXHIBIT P3 TRUE COPY OF STAY APPLICATION DATED 04/03/2020. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE DATED 31/12/2019. EXHIBIT P5 TRUE COPY OF THE COMMUNICATION DATED 04/03/2020 DIRECTING THE PETITIONER TO PERMIT THE AMOUNTS.