Wp(C)/7076/2019 Of Kulathupuzha Service Co-Operative Ban Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 11TH DAY OF MARCH 2019 / 20TH PHALGUNA, 1940 WP(C).No. 7076 of 2019 PETITIONER/S: KULATHUPUZHA SERVICE CO-OPERATIVE BANK LTD1867, REPRESENTED BY ITS SECRETARY., KULATHUPUZHA P.O, KOLLAM DISTRICT-691 301 BY ADVS.SRI.T.R.HARIKUMARSRI.ARJUN RAGHAVAN RESPONDENT/S: 1THE INCOME TAX OFFICERWARD-2, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN,KARBALA JUNCTION, KOLLAM, PIN-691 001 2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM,PIN-695 003 CHRISTOPHER ABRAHAM SC INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, as against Ext.P1 assessmentorder, filed Ext.P3 appeal along with Ext.P4 staypetition before the 2[nd] respondent. In the light of the above, there shall be adirection to the 2[nd] respondent to dispose of thestay petition within a period of two months, afterissuing notice to the petitioner. Till thedisposal of stay petition recovery based on theassessment order shall be kept in abeyance. This writ petition is disposed of as above. SMA Sd/- A.MUHAMED MUSTAQUEJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FORTHE YEAR 2016-2017 DATED 28.12.2018. EXHIBIT P2A TRUE COPY OF THE NOTICE ISSUED UNDERSECTION 156 OF THE INCOME TAX ACT BYTHE 1ST RESPONDENT DATED 28.12.2018 EXHIBIT P3A TRUE COPY OF THE ONLINE APPEAL FILEDAGAINST EXT. P1 ASSESSMENT ORDER DATED04.01.2019 AL0NG WITH STATEMENT OFFACTS AND GROUNDS.AGAINST EXT. P1 ASSESSMENT ORDER DATED04.01.2019 AL0NG WITH STATEMENT OFFACTS AND GROUNDS. EXHIBIT P4A TRUE COPY OF THE STAY PETITION DATED08.02.2019, FILED BY THE PETITIIONER INEXT. P3 APPEAL.08.02.2019, FILED BY THE PETITIIONER INEXT. P3 APPEAL. EXHIBIT P5A TRUE COPY OF THE NOTICE NO. DEMAND/W-2/KLM/2018-19 DATED 20.02.2019 (WRONGLYSHOWN AS 20.02.2018) ISSUED BY THE 1STRESPONDENT.2/KLM/2018-19 DATED 20.02.2019 (WRONGLYSHOWN AS 20.02.2018) ISSUED BY THE 1STRESPONDENT. EXHIBIT P6A TRUE COPY OF THE JUDGMENT DATED21.02.2019 IN WP(C) NO. 5070 OF 2019.21.02.2019 IN WP(C) NO. 5070 OF 2019. RESPONDENT(S)' EXHIBITS :- NIL