Wp(C)/9449/2019 Of The Mayyanad Regional Co-Operative Bank Ltd v. The Income Tax Appellate Authority

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY,THE 27TH DAY OF MARCH 2019 / 6TH CHAITHRA, 1941WP(C).No. 9449 of 2019 PETITIONER: THE MAYYANAD REGIONAL CO-OPERATIVE BANK LTD.MAYYANAD BANK BUILDING, MAYYANAD, KOLLAM-691 302, REPRESENTED BY ITS CHIEF EXECUTIVE. BY ADVS.SRI.V.JAYAPRADEEPSMT.ANN SUSAN GEORGESMT.O.A.NURIYASRI.ALAN PRIYADARSHI DEVSRI.D.S.LOKANATHAN RESPONDENTS: 1THE INCOME TAX APPELLATE AUTHORITY(THE COMMISSIONER OF INCOME TAX(APPEALS), THIRUVANANTHAPURAM-695 001. 2INCOME TAX OFFICER,WARD NO.4, KOLLAM-691 001 SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9449 of 2019 JUDGMENT Heard Sri. Jayapradeep. V, the learned counsel for thepetitioner and Sri. Christopher Abraham, the learned StandingCounsel appearing for the respondents. 2. The petitioner prays for mandamus declaring Ext.P5 as illegal etc. The petitioner has filed appeal against theAssessment Order dated 26.12.2018 in Ext.P3 and stay petitionin Ext.P4. The learned counsel for the petitioner submits that the petitioner is satisfied if the 1[st] respondent is directed toconsider and dispose of Ext.P4 expeditiously preferably withintwo weeks. 3. The learned Standing Counsel does not oppose theprayer for disposing of Ext.P4 stay petition and to furnishorder. Hence the 1st respondent considers and disposes ofExt.P4 stay petition within four weeks from today. In theinterregnum there shall be stay of further steps if any pursuant WP(C).No. 9449 of 2019 to the Assessment under appeal before the 1[st] respondent. Theinterim order now granted by this Court shall not beunderstood as one granted after considering the merits of thematter. It is for the 1st respondent to consider the prayer inaccordance with law and pass orders on its merits. Sd/-S.V.BHATTIJUDGE JS WP(C).No. 9449 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF THE CERTIFICATE ISSUED BY THE REGISTRAR, CO-OPERATIVE SOCIETIES DATED12.2.1957REGISTRAR, CO-OPERATIVE SOCIETIES DATED12.2.1957 EXHIBIT P2COPY OF THE ASSESSMENT ORDER DATED 26.12.2018 FOR THE YEAR 2016-1726.12.2018 FOR THE YEAR 2016-17 EXHIBIT P3COPY OF THE PRINT -OUTS OF THE APPEAL PREFERRED ONLINE DATED 17.01.2019PREFERRED ONLINE DATED 17.01.2019 EXHIBIT P4COPY OF THE STAY PETITION DATED 15.01.201915.01.2019 EXHIBIT P5COPY OF THE RECOVERY ORDER DATED 11.02.2019, SERVED ON 13.02.201911.02.2019, SERVED ON 13.02.2019 EXHIBIT P6COPY OF THE ORDER DATED 05.03.2019 OF R1R1 EXHIBIT P7COPY OF THE JUDGMENT IN WP(C0.5144/2019DATED 20.02.2019DATED 20.02.2019