Wp(C)/7886/2018 Of Chirayinkeezhu Service Co-Operative Bank Ltd v. Income Tax Officer, Thiruvananthapuram

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939 WP(C).No. 7886 of 2018----------------- PETITIONER(S)------------- THE CHIRAYINKEEZHU SERVICE CO-OPERATIVE BANK LTD.NO.1155,REPRESENTED BY ITS SECRETARY, CHIRAYINKEEZHU P.O.,THIRUVANANTHAPURAM DISTRICT - 695 304. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR. RESPONDENT(S): ---------------1. THE INCOME TAX OFFICER, WARD - 2(5),OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX,RANGE - 2, AAYAKAR BHAVAN, KOWDIAR P.O.,THIRUVANANTHAPURAM DISTRICT - 695 003.2. THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.BY SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:rs. 09/03/2018. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: A TRUE COPY OF THE CERTIFICATE DATED 11.07.2013, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), CHIRAYINKEEZHU.EXHIBIT P2: A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 13-12-2017.EXHIBIT P3: A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13-12-2017.EXHIBIT P4: A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 07-12-2017.EXHIBIT P5: A TRUE COPY OF THE DEMAND NOTICE DATED 07-12-2017 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P6: A TRUE COPY OF THE APPELLATE ORDER IN ITA NO.148/EF/TVM/CIT(A), TVM/2016-17 DATED 23-02-2018.EXHIBIT P7: A TRUE COPY OF THE NOTICE NO.AADAT2148N/W-2(5)/TVM/2017-18 DATED 15-02-2018.EXHIBIT P8: A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10-02-2018.EXHIBIT P9: A TRUE COPY OF THE STAY PETITION DATED 10-02-2018, FILED BY THE PETITIONER IN EXT-P8 APPEAL.EXHIBIT P10: A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10-02-2018.EXHIBIT P11: A TRUE COPY OF THE STAY PETITION DATED 10-02-2018, FILED BY THE PETITIONER IN EXT-P10 APPEAL.EXHIBIT P12: A TRUE COPY OF THE JUDGMENT DATED 21-12-2017 IN WP(C)NO.38566 OF 2017. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.7886 of 2018 ------------------------------------ Dated this the 8[th] day of March, 2018 J U D G M E N T The petitioner, as against the assessment orders, Exts.P2and P4, filed Exts.P8 and P10 appeals before the 2[nd]respondent. The petitioner also filed Exts.P9 and P11 stayapplications. Considering the facts and circumstances of the case,there shall be a direction to the 2[nd] respondent to consider thestay applications filed by the petitioner, in the light of Ext.P12judgment, within a period of two months, after issuing noticeto the petitioner. Till disposal of the stay applications, allrecovery proceedings based on the assessment orders shall bekept in abeyance. This writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUEJUDGE