Wp(C)/7128/2018 Of M/S. Kuthanur Service Co-Operative v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 2ND DAY OF MARCH 2018 / 11TH PHALGUNA, 1939 WP(C).No. 7128 of 2018 PETITIONER(S) M/S. KUTHANUR SERVICE CO-OPERATIVE BANK LTD NO.F-1563 KUTHANUR POST, PALAKKAD 678 721 REPRESENTED BY ITS SECRETARY T SURESH KUMAR BY ADV.SRI.S.ARUN RAJ RESPONDENT(S): 1. INCOME TAX OFFICER WARD-5 OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX PALAKKAD RANGE, AAYAKAR BHAVAN, EC ROAD, PALAKKAD 678 014 2. THE COMMISSIONER OF INCOME TAX(APPELAS) AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS SKS //TRUE COPY//SD/-P.A. TO JUDGE P.B.SURESH KUMAR, J. = = = = = = = = = = = = =W.P.(C).No. 7128 of 2018= = = = = = = = = = = = =Dated this the 2[nd] day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent.Aggrieved by Ext.P1 series assessment orders, thepetitioner preferred Ext.P2 series appeals before thesecond respondent. Ext.P3 series are the applications forstay preferred by the petitioner in Ext.P2 series appeals.The grievance of the petitioner in the writ petitionconcerns the delay on the part of the second respondentin passing orders on Ext.P3 series applications for stay. Itis alleged by the petitioner in the writ petition thatproceedings have already been initiated for realisation ofthe amounts covered by Ext.P1 series orders. Thepetitioner, therefore, seeks appropriate directions in this regard, in this writ petition. 2.Heard the learned counsel for the petitioneras also the learned Standing Counsel for the respondents. Heard the learned counsel for the petitioner Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writpetition directing the second respondent to take a decisionon Ext.P3 series applications for stay, within two monthsfrom the date of receipt of a copy of this judgment. Orderedaccordingly. Needless to say that until orders are passed onExt.P3 series applications for stay, further proceedings forrealisation of the amounts covered by Ext.P1 seriesassessment orders shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE.