Wp(C) 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. 7920 of 2018----------------------- PETITIONER:---------- THE NAGAROOR SERVICE CO-OPERATIVE BANK LTD. NO.T 219,REPRESENTED BY ITS SECRETARY, ALTHARAMOODU P.O., ALANKODE, THIRUVANANTHAPURAM DISTRICT - 695 102. 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 mbr/ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------- APPENDIX PETITIONERS' EXHIBITS:---------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 02.08.2017, ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL), THIRUVANANTHAPURAM.EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013/2014 DATED 25.01.2016.EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 25.01.2016.EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 28.11.2017.EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 28.11.2017 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P6 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT-P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 08.02.2016.EXHIBIT P7 A TRUE COPY OF THE STAY PETITION DATED 18.02.2016, FILED BY THE PETITIONER IN EXT. P6 APPEAL.EXHIBIT P8 A TRUE COPY OF THE NOTICE NO.AAAAN3291M/W-2(5) TVM/2017-18 DATED 15.02.2018.EXHIBIT P9 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT. P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.02.2018.EXHIBIT P10 A TRUE COPY OF THE STAY PETITION DATED 10.02.2018, FILED BY THE PETITIONER IN EXT. P9 APPEAL.EXHIBIT P11 A TRUE COPY OF THE JUDGMENT DATED 21.12.2017 IN WP(C) NO.38566 OF 2017. RESPONDENTS' EXHIBITS:--------------------- NIL /TRUE COPY/ mbr/ 12.03.2018. P.S.TO JUDGE A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.7920 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, preferred Exts.P6 and P9 appeals before the2[nd] respondent. The petitioner also filed stay petitions as perExts.P7 and P10. Considering the facts and circumstances of the case,there shall be a direction to the 2[nd] respondent to consider thestay applications in the light of Ext.P11 judgment, within aperiod of two months, after issuing notice to the petitioner.Till the disposal of the applications as above, all recoveryproceedings pursuant to the assessment orders shall be kept inabeyance. This writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUEJUDGE