Wp(C) v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 08TH DAY OF MARCH 2019 / 17TH PHALGUNA, 1940WP(C).No. 7118 of 2019 PETITIONERS: M/S.KOLLAM DISTRICT POSTAL TELECOM,BSNL EMPLOYEE'S CO-OPERATIVE SOCIETY LTD. NO.Q.880, KOLLAM P.O., REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENTS: 1THE INCOME TAX OFFICER, WARD-1, KOLLAM RANGE, AYAKAR BHAVAN, KOLLAM-691001. 2COMMISSIONER OF INCOME TAX (APPEALS)-1,OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003.OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003. 3THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,AYAKAR BHAVAN, TRIVANDRUM-695003.AYAKAR BHAVAN, TRIVANDRUM-695003. 4THE BRANCH MANAGER, THE KOLLAM DISTRICT CO-OPERATIVE BANK,KOLLAM MAIN BRANCH, PIN-691001.BANK,KOLLAM MAIN BRANCH, PIN-691001. MATHEW GEORGE VADAKKEL GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner is Kollam District Postal Telcom BSNLEmployee's Co-operative Society Ltd. Ext.P17 is a review petitionfiled by them before the Principal Chief Commissioner of IncomeTax, Thiruvanathapuram seeking review of the decision of theAssessing Authority to deposit 20% of demand for granting stay.In the meanwhile, a notice under Section 226(3) of the IncomeTax Act is issued to garnishee-Kollam District Co-operative Bankto freeze the account. 2. Having heard the learned counsel for the petitioner aswell as the learned Standing Counsel, I am of the view that thereview petition shall be considered within a period of one month,after issuing notice to the petitioner. Till then, all coercive stepspursuant to Ext.P18 shall be deferred. If the account has beenfreeze, the bank shall be de-freeze the account. The writ petition is disposed of as above. SAS/08/03/2019Sd/- A.MUHAMED MUSTAQUE //TRUE COPY// JUDGE P.A. TO JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER AY 2012-13 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT.2012-13 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2A TRUE COPY OF THE ASSESSMENT ORDER AY 2013-14 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT.2013-14 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE ASSESSMENT ORDER AY 2014-15 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT.2014-15 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4A TRUE COPY OF THE ASSESSMENT ORDER AY 2015-16 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT.2015-16 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5A TRUE COPY OF THE ASSESSMENT ORDER AY 2016-17 DATED 31.12.2018 ISSUED BY THE FIRST RESPONDENT.2016-17 DATED 31.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6A TRUE COPY OF THE LETTER DATED 11.02.2019 ISSUED BY THE FIRST RESPONDENT.ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR ABY 2012-13 BEFORE THE 2ND RESPONDENT.FILED FOR ABY 2012-13 BEFORE THE 2ND RESPONDENT. EXHIBIT P8A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2013-14 BEFORE THE 2ND RESPONDENT.FILED FOR AY 2013-14 BEFORE THE 2ND RESPONDENT. EXHIBIT P9A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2014-15 BEFORE THE 2ND RESPONDENT.FILED FOR AY 2014-15 BEFORE THE 2ND RESPONDENT. EXHIBIT P10A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2015-16 BEFORE THE 2ND RESPONDENT.FILED FOR AY 2015-16 BEFORE THE 2ND RESPONDENT. EXHIBIT P11A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2016-17 BEFORE THE 2ND RESPONDENT.FILED FOR AY 2016-17 BEFORE THE 2ND RESPONDENT. EXHIBIT P12A TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR AY 2012-13 DATED 05.02.2019.05.02.2019. EXHIBIT P13 A TRUE COPY OF THE STAY PETITION BEFORE THE2ND RESPONDENT FOR AY 2013-14 DATED 05.02.2019.2ND RESPONDENT FOR AY 2013-14 DATED 05.02.2019. EXHIBIT P9A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2014-15 BEFORE THE 2ND RESPONDENT.FILED FOR AY 2014-15 BEFORE THE 2ND RESPONDENT. EXHIBIT P10A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2015-16 BEFORE THE 2ND RESPONDENT.FILED FOR AY 2015-16 BEFORE THE 2ND RESPONDENT. EXHIBIT P11A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2016-17 BEFORE THE 2ND RESPONDENT.FILED FOR AY 2016-17 BEFORE THE 2ND RESPONDENT. EXHIBIT P12A TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR AY 2012-13 DATED 05.02.2019.05.02.2019. EXHIBIT P13 A TRUE COPY OF THE STAY PETITION BEFORE THE2ND RESPONDENT FOR AY 2013-14 DATED 05.02.2019.2ND RESPONDENT FOR AY 2013-14 DATED 05.02.2019. EXHIBIT P14A TRUE COPY OF THE STAY PETITION BEFORE THE2ND RESPONDENT FOR AY 2014-15 DATED 05.02.2019.2ND RESPONDENT FOR AY 2014-15 DATED 05.02.2019. EXHIBIT P15A TRUE COPY OF THE STAY PETITION BEFORE THE2ND RESPONDENT FOR AY 2015-16 DATED 05.02.2019.2ND RESPONDENT FOR AY 2015-16 DATED 05.02.2019. EXHIBIT P16A TRUE COPY OF THE STAY PETITION BEFORE THE2ND RESPONDENT FOR AY 2016-17 DATED 05.02.2019.2ND RESPONDENT FOR AY 2016-17 DATED 05.02.2019. EXHIBIT P17A TRUE COPY OF THE REVIEW PETITION BEFORE THE 3RD RESPONDENT FOR ALL ASSESSMENT YEARSDATED 20.02.2019.THE 3RD RESPONDENT FOR ALL ASSESSMENT YEARSDATED 20.02.2019. EXHIBIT P18 A TRUE COPY OF THE NOTICE UNDER S.226(3) OFTHE IT ACT DATED 01.03.2019 ISSUED BY THE 1ST RESPONDENT TO THE 4TH RESPONDENT.THE IT ACT DATED 01.03.2019 ISSUED BY THE 1ST RESPONDENT TO THE 4TH RESPONDENT.