Wp(C)/7890/2018 Of Shertallai Taluk Taxi Drivers Co-Operative Society v. The Income Tax Officer

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. 7890 of 2018 ----------------- PETITIONER(S) ------------- SHERTALLAI TALUK TAXI DRIVERS CO-OPERATIVE SOCIETY,A 741, REPRESENTED BY ITS SECRETARY BEENA CHANDRAN,CHERTHALA P.O, ALAPPUZHA DISTRICT,KERALA, PIN- 688 524. BY ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH. RESPONDENT(S): ------------- 1. THE INCOME TAX OFFICER,WARD-4, ALAPPUZHA- 688 011. 2. COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM -686 001. 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: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 27-12-2017 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE DATED 27-12-2017 ISSUED BY THE FIRST RESPONDENT.EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2015-2016 DATED 31-01-2018 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 26-02-2018 BEFORE THE 2ND RESPONDENT.EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 23-02-2018 BY THE 1ST RESPONDENT.EXHIBIT P6 A TRUE COPY OF THE ORDER OF THE ITAT, COCHIN IN ITA NO. 109/COCH/2016 DATED 24-05-2016. rs. 09/03/2018. A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.7890 of 2018 ------------------------------------ Dated this the 8[th] day of March, 2018 J U D G M E N T The petitioner is a co-operative society. The petitionerfiled an appeal as against Ext.P1 assessment order before the2[nd] respondent. Ext.P3 is the said appeal. The petitioner alsofiled a stay petition as per Ext.P4 along with the appeal. Considering the facts and circumstances of the case,there shall be a direction to the 2[nd] respondent to consider thestay application filed by the petitioner within a period of twomonths, after issuing notice to the petitioner. Till disposal ofthe stay application, all recovery proceedings based on theassessment order shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUEJUDGE