Wp(C)/8554/2016 Of Mararikulam Service Co-Operative v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 4TH DAY OF MARCH 2016/14TH PHALGUNA, 1937 WP(C).No. 8554 of 2016 (T) --------------------------- PETITIONER : ----------------- MARARIKULAM SERVICE CO-OPERATIVE BANK LIMITED, MARARIKULAM, ALAPUZHA DISTRICT REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS : ---------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM - 686001. 2. THE INCOME TAX OFFICER, WARD NO. 2, ALAPPUZHA - 688001. ALAPPUZHA - 688001. R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8554 of 2016 (T) APPENDIX PETITIONER'S EXHIBITS : P1:COPY OF THE ASSESSMENT ORDER DT 25/1/2016 ISSUED BY THE R2 FOR THE YEAR 2012-13.THE YEAR 2012-13. P2:COPY OF THE ASSESSMENT ORDER DT 25/1/2016 ISSUED BY THE R2 FOR THE YEAR 2013-14.THE YEAR 2013-14. P3:COPY OF THE APPEAL DT 1/3/2016 BEFORE THE R1 AGAINST EXT P1. P4:COPY OF THE STAY PETITION DT 1/3/2016 DT 1/3/2016 AGAINST EXT P1. P5:COPY OF DELAY PETITION DT 1/3/2016 FILED IN EXT. P1 APPEAL. P6:COPY OF THE APPEAL DT 1/3/2016 BEFORE THE R1 AGAINST EXT P2 ORDER.P7:COPY OF THE STAY PETITION DT 1/3/2016 DT 1/3/2016 AGAINST EXT P2 ORDER.P7:COPY OF THE STAY PETITION DT 1/3/2016 DT 1/3/2016 AGAINST EXT P2 ORDER. P8:COPY OF THE DELAY PETITION DT 1/3/2016 FILED IN EXT P2 APPEAL. P9:COPY OF THE NOTICE DT 3/3/2016 ISSUED BY THE R1. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. .............................................................W.P.(C).No.8554 of 2016 .............................................................Dated this the 4[th] day of March, 2016 J U D G M E N T Against Exts.P1 and P2 assessment orders under the IncomeTax Act, the petitioner has preferred Exts.P3 and P6 appeals,Exts.P4 and P7 stay petitions and Exts.P5 and P8 delay condonationpetitions before the 1[st] respondent. It is the case of the petitionerthat even prior to considering the stay petition, recovery steps aresought to be pursued for recovery of the amounts confirmed byExt.Exts.P1 and P2 assessment orders. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i. The 1[st] respondent shall consider and pass orders on Exts.P4 and P7 stay petitions andExts.P5 and P8 delay condonation petitionswithin a period of two months from the date ofreceipt of a copy of this judgment, afterhearing the petitioner. ii. Recovery steps pursuant to Exts.P9 shall bekept in abeyance till such time as orders arepassed by the 1[st] respondent as directed aboveand communicated to the petitioner. Thepetitioner to produce copy of the writ petitionalong with copy of the judgment before the 1[st]respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE