Wp(C)/7683/2020 Of Pampady Service Co-Operative Bank Ltd v. Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941WP(C).No.7683 OF 2020(I) PETITIONER: PAMPADY SERVICE CO-OPERATIVE BANK LTD.NO.831,SOUTH PAMPADY P.O., KOTTAYAM-686 521, REPRESENTED BY ITS SECRETARY IN CHARGE, SYAMALAL.M.N. BY ADVS.SRI.V.K.PRASADSRI.R.SUDHIRSRI.C.SIVADAS RESPONDENTS: 1COMMISSIONER OF INCOME TAX(APPEALS),C/O THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM-686 001. 2INCOME TAX OFFICER,WARD 3, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. R1-2 BY SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 13th day of March 2020 The petitioner, a Primary AgriculturalCredit Society has filed Exhibit P4-appeal asagainst Exhibit P1-assessment order for the year2017-18. The petitioner has also filed ExhibitP5-stay petition along with the appeal. 2.The limited prayer in this writ petitionis for an expeditious consideration of ExhibitP4-appeal. 3.Heard the learned Standing Counsel forthe Income Tax Department also. 4.On a consideration of the submissions made by the either side, I am inclined to dispose of the writ petition directing the 1strespondent to take a decision on Exhibit P4-appeal as expeditiously as possible. 5.Till such time, as a decision is rendered on the appeal, no coercive steps inpursuance of the Exhibit P1- assessment order WP(C).No.7683 OF 2020 shall be initiated against the petitioner. The writ petition is disposed of as above. SSK/13/3 Sd/- V.G.ARUNJUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDERNO.ITBA/PNL/S/270A/2019-20/1022619971 (1)DATED 18.12.2019 PASSED BY THE 2NDRESPONDENT TOGETHER WITH DEMAND NOTICEUNDER SECTION 274 DATED 18.12.2019 ISSUEDFOR THE ASSESSMENT YEAR 2017-18.NO.ITBA/PNL/S/270A/2019-20/1022619971 (1)DATED 18.12.2019 PASSED BY THE 2NDRESPONDENT TOGETHER WITH DEMAND NOTICEUNDER SECTION 274 DATED 18.12.2019 ISSUEDFOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P2A TRUE COPY OF THE NOTICE OF DEMANDNO.ITBA/AST/S/156/2019-20/1022619847(1)DATED 18.12.2019 UNDER SECTION 156 OF THEINCOME TAX ACT 1961.NO.ITBA/AST/S/156/2019-20/1022619847(1)DATED 18.12.2019 UNDER SECTION 156 OF THEINCOME TAX ACT 1961. EXHIBIT P3A TRUE COPY OF THE NOTICE NO.IT/AY-2017-18/S.270A/2019-20 SUBMITTED BEFORE THE 1STRESPONDENT.18/S.270A/2019-20 SUBMITTED BEFORE THE 1STRESPONDENT. EXHIBIT P4A TRUE COPY OF THE ELECTRONIC APPLICATIONFOR APPEAL DATED 17.01.2020 FILED BEFORETHE 1ST RESPONDENT.FOR APPEAL DATED 17.01.2020 FILED BEFORETHE 1ST RESPONDENT. EXHIBIT P5A TRUE COPY OF THE STAY PETITION DATED 17.01.2020.17.01.2020. EXHIBIT P6A TRUE COPY OF THE JUDGMENT OF HON'BLE HIGHCOURT OF KERALA DATED 23.01.2020 IN WPC NO.1913 OF 2020.COURT OF KERALA DATED 23.01.2020 IN WPC NO.1913 OF 2020. RESPONDENT'S EXHIBITS:NIL SSK //TRUE COPY// PA TO JUDGE