Wp(C)/8453/2020 Of The Chalakudy Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8453 OF 2020(F) PETITIONER/S: THE CHALAKUDY SERVICE CO-OPERATIVE BANK LIMITEDNO. R 192, CHALAKUDY P.O, THRISSUR DISTRICT PIN 680307 REPRESENTED BY ITS SECRETARY SMT. V.K ELSY BY ADVS. SRI.K.S.HARIHARAN NAIRSMT.HARIMA HARIHARAN RESPONDENT/S: 2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Exts.P2 to P2(d) appeals and Exts.P3 to P3(d) staypetitions preferred before the second respondent/Commissionerof Income Tax (Appeals) against the assessment orders Exts.P1to P1(d). Learned Counsel for the petitioner submits that theappeals are pending since 2017 along with the stay applications,and the income tax department is proceeding with coercivemeasures. 2.Learned Government Pleader submitted thatappropriate decision on the applications of stay would be takenby the authorities, if a time frame is fixed by this Court. 3.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the secondrespondent to take a decision on Exts.P3 to P3(d) stay petitionsfiled in support of the memorandum of appeal, in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of two months from the date of receiptof a copy of this judgment. Till such time a decision is taken on stay applications, recovery proceedings pursuant to theassessment orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 08-03-2016 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2008-09ASSESSMENT YEAR 2008-09 EXHIBIT P1 ACOPY OF ASSESSMENT ORDER DATED 10-11-2016 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2009-10ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2009-10 EXHIBIT P1 BCOPY OF ASSESSMENT ORDER DATED 20-11-2017 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2010-11ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P1 CCOPY OF ASSESSMENT ORDER DATED 20-11-2017 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P1 DCOPY OF ASSESSMENT ORDER DATED 18-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 11-04-2016 AGAINST EXT P1 EXHIBIT P2 A COPY OF APPEAL MEMORANDUM DATED 15-02-2017 AGAINST EXT P1(A)AGAINST EXT P1(A) EXHIBIT P2 B COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT.P1(B)AGAINST EXT.P1(B) EXHIBIT P2 B COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT.P1(B)AGAINST EXT.P1(B) EXHIBIT P2 B COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT.P1(B)AGAINST EXT.P1(B) EXHIBIT P2 C COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT P1(C)AGAINST EXT P1(C) EXHIBIT P2 DCOPY OF APPEAL MEMORANDUM DATED 16-01-2019 AGAINST EXT P1(D)AGAINST EXT P1(D) EXHIBIT P3COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 EXHIBIT P3COPY OF THE STAY PETITION FILED BY THE EXHIBIT P3 A EXHIBIT P3 B EXHIBIT P3 C EXHIBIT P3 D PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 EXHIBIT P2 C COPY OF APPEAL MEMORANDUM DATED 22-12-2017 AGAINST EXT P1(C)AGAINST EXT P1(C) EXHIBIT P2 DCOPY OF APPEAL MEMORANDUM DATED 16-01-2019 AGAINST EXT P1(D)AGAINST EXT P1(D) EXHIBIT P3COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 EXHIBIT P3COPY OF THE STAY PETITION FILED BY THE EXHIBIT P3 A EXHIBIT P3 B EXHIBIT P3 C EXHIBIT P3 D PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11-03-2020