Wp(C)/8788/2019 Of Edappilly Vadakkumbhagam Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 22ND DAY OF MARCH 2019 / 1ST CHAITHRA, 1941 WP(C).No. 8788 of 2019 PETITIONER/S: EDAPPILLY VADAKKUMBHAGAM SERVICE CO-OPERATIVE BANK LIMITEDNO.1431, REPRESENTED BY ITS SECRETARY SINDHU C.U., AGED 53 YEARS, W/O PUSHPARAJAN, EDAPPILLY NORTH P.O., ERNAKULAM DISTRICT, KOCHI-682 041. NO.1431, REPRESENTED BY ITS SECRETARY SINDHU BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENT/S: 1THE INCOME TAX OFFICERWARD-1(5) RANGE 1, NON CORPORATE, CR BLDG, I SPRESS ROAD, KOCHI-682 018.WARD-1(5) RANGE 1, NON CORPORATE, CR BLDG, I SPRESS ROAD, KOCHI-682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-IIOFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), 1ST FLOOR, POORNIMA, NEAR MANORAMA JN, KOCHI-682 036.OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), 1ST FLOOR, POORNIMA, NEAR MANORAMA JN, KOCHI-682 036. 3THE PRINCIPAL COMMISSIONER OF INCOME TAXC.R BLDG, I S PRESS ROAD, KOCHI, PIN-682 018.C.R BLDG, I S PRESS ROAD, KOCHI, PIN-682 018. 4THE JOINT COMMISSIONER OF INCOME TAXC.R BLDG, I S PRESS ROAD, KOCHI, PIN-682 018.C.R BLDG, I S PRESS ROAD, KOCHI, PIN-682 018. 5THE ASST. COMMISSIONER OF INCOME TAXC.R BLDG, I S PRESS ROAD, KOCHI, PIN-682 018.C.R BLDG, I S PRESS ROAD, KOCHI, PIN-682 018. W.P.(C). No. 8788 of 2019 OTHER PRESENT: CHRISTOPHER ABRAHAM SC IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court challengingExt.P10 demand. The petitioner submits that in the light of Ext.P6stay order, the demand is illegal. 2.In the light of Ext.P6, the order passed by the 4[th]respondent - the Joint Commissioner of Income Tax, I am of theview that Ext.P10 shall not be enforced pending appeal unless anduntil the stay order is varied or appeal is disposed of. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE W.P.(C). No. 8788 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A COPY OF THE CERTIFICATE ISSUED BY THE ASST. REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) KANAYANNUR DATED 21.11.2018.THE ASST. REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) KANAYANNUR DATED 21.11.2018. EXHIBIT P2A TRUE COPY OF THE ASSESSMENT ORDER DATED 22.12.2016 FOR AY 2011-12 ISSUEDBY THE FIRST RESPONDENT.DATED 22.12.2016 FOR AY 2011-12 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE DEMAND NOTICE DATED22.12.2016 ISSUED BY THE FIRST RESPONDENT.22.12.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4A TRUE COPY OF THE APPEAL FOR AY 2011-12 DATED 23.1.2017 FILED BEFORE THE 2ND RESPONDENT.12 DATED 23.1.2017 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5A TRUE COPY OF THE STAY PETITION FOR AY 2011-12 DATED 23.1.2019 BEFORE THE 2ND RESPONDENT.AY 2011-12 DATED 23.1.2019 BEFORE THE 2ND RESPONDENT. EXHIBIT P6A TRUE COPY OF THE ORDER DATED 22.5.2017 ISSUED BY THE 4TH RESPONDENT.22.5.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P7A TRUE COPY OF THE ASSESSMENT ORDER DATED 12.12.2018 ISSUED BY THE 5TH RESPONDENT.DATED 12.12.2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P8A TRUE COPY OF THE DEMAND NOTICE DATED12.12.2018 ISSUED BY THE 5TH RESPONDENT.12.12.2018 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P9A TRUE COPY OF THE ROM DATED 29.12.2018 FILED BEFORE THE 5TH RESPONDENT BY THE PETITIONER.29.12.2018 FILED BEFORE THE 5TH RESPONDENT BY THE PETITIONER. EXHIBIT P10A TRUE COPY OF THE DEMAND LETTER DATED4.3.2019 ISSUED BY THE 5TH RESPONDENT.4.3.2019 ISSUED BY THE 5TH RESPONDENT.