Wp(C)/852/2020 Of Vilappil Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE 14TH DAY OF JANUARY 2020 / 24TH POUSHA, 1941WP(C).No.852 OF 2020(F) PETITIONER/S: VILAPPIL SERVICE CO-OPERATIVE BANK LTD.NO. 2522, HEAD OFFICE, PEYYAD, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY S. RICHARDSON, S/O. S.STEPHENSON, AGED 55 YEARS, RESIDING AT TRIPTHI, MALAYAM P.O. THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.BABU S. NAIR RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 2 (4),OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. 2THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. OTHER PRESENT: SRI.CHRISTOPHER ABRAHA, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ==================W.P.(C).No. 852 of 2020==================Dated this the 14[th] day of January, 2020 J U D G M E N T Against Ext.P2 assessment order, the petitioner has filed Ext.P4 appeal along with Ext.P-5 stay petition. The petitioner's grievance inthis writ petition is that, before the appellate authority could considerthe interim stay application, coercive recovery proceedings have beeninitiated. The petitioner submits that it is unjust to enforce recoverythrough coercive proceedings, when the stay application is stillundisposed of. 2. Heard Sri.Babu.S.Nair, learned counsel appearing for the petitioner and Sri.Christopher Abraham, learned Standing Counselappearing for the respondents. 3.After hearing both sides and after taking note of the factsand circumstances of the case, it is ordered that the 2[nd] respondent-appellate authority shall consider Ext.P5 stay petition within twomonths from the date of production of a certified copy of thisjudgment. Till orders are passed on Ext.P-5 stay petition furthercoercive proceedings for recovery of the disputed amounts in theimpugned order shall be kept in abeyance. W.P.(C).852/2020 - : 3 :- With these observations and directions, the Writ Petition (Civil) stands finally disposed of. sdk+ Sd/- ALEXANDER THOMAS, JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE RETURNS FILED BY THEPETITIONER FOR THE ASSESSMENT YEAR 2017-18.PETITIONER FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THEFIRST RESPONDENT DATED 16.12.2019.FIRST RESPONDENT DATED 16.12.2019. EXHIBIT P3TRUE COPY OF THE NOTICE OF DEMAND ISSUED TO THEPETITIONER BY THE FIRST RESPONDENT DATED16.12.2019.PETITIONER BY THE FIRST RESPONDENT DATED16.12.2019. EXHIBIT P4TRUE COPY OF THE APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DATED 2.1.2020 ALONGWITH THE ACKNOWLEDGEMENT OF RECEIPT.BEFORE THE 2ND RESPONDENT DATED 2.1.2020 ALONGWITH THE ACKNOWLEDGEMENT OF RECEIPT. EXHIBIT P5TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER IN EXHIBIT P4 APPEAL DATED 6.1.2020.PETITIONER IN EXHIBIT P4 APPEAL DATED 6.1.2020.