Wp(C)/9907/2019 Of Vengara Service Co-Operative Rural Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941WP(C).No. 9907 of 2019 PETITIONER: VENGARA SERVICE CO-OPERATIVE RURAL BANK LIMITED,NO.F 1186, REPRESENTED BY ITS SECRETARY HAMEED M., AGED 35 YEARS, S/O.ABDULLAKUTTY, VENGARA.P.O., MALAPPURAM DISTRICT, KOCHI-676304. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENTS: 1THE INCOME TAX OFFICER,WARD-3, TIRUR TOWN HALL ROAD, TIRUR-676101.WARD-3, TIRUR TOWN HALL ROAD, TIRUR-676101. 2THE COMMISSISONER OF INCOME TAX (APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001.OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), 3THE ASST. COMMISSIONER OF INCOME TAX,C.R.BLDG., I S PRESS ROAD, KOCHI, PIN-682018.C.R.BLDG., I S PRESS ROAD, KOCHI, PIN-682018. 4THE JOINT COMMISSIONER OF INCOME TAX,OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), MANANCHIRA, KOZHIKODE-673001.OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), MANANCHIRA, KOZHIKODE-673001. 5THE DISRICT CO-OPERATIVE BANKMALAPPURAM, REPRESENTED BY ITS GENERAL MANAGER, MALAPPURAM POST, MALAPPURAM DISTRICT-676505.MALAPPURAM, REPRESENTED BY ITS GENERAL MANAGER, MALAPPURAM POST, MALAPPURAM DISTRICT-676505. SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Heard Sri. C.A Jojo, the learned counsel for the petitioner andSri. Christopher Abraham, the learned Senior Government Pleader. 2. The petitioner prays for a direction to the secondrespondent to consider and dispose of Exts.P10, P12, P14, P16 staypetitions and Exts.P9, P11, P13, P15 appeals expeditiously. 3. Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to considerand dispose of Exts.P10, P12, P14, P16 stay petitions within two months and Exts.P9, P11, P13, P15 appeals as expeditiously aspossible, preferably within three months from the date of receiptof a copy of this judgment. The recovery proceedings pursuant to the orders underappeal before the second respondent are stayed for two months. Sd/- S.V.BHATTI JUDGE Ac APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER FORAY 2008-09 DATED 26.2.2016 ISSUED BY THE FIRST RESPONDENT.AY 2008-09 DATED 26.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE FOR RS.3,12,400/- DATED 26.2.2016 ISSUED BYTHE FIRST RESPONDENT.RS.3,12,400/- DATED 26.2.2016 ISSUED BYTHE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE ASSESSMENT ORDER FORAY 2013-14 DATED 25.2.2016 ISSUED BY THE FIRST RESPONDENT.AY 2013-14 DATED 25.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4A TRUE COPY OF THE DEMAND NOTICE FOR RS.45,21,740/- DATED 25.2.2016 ISSUED BY THE FIRST RESPONDENT.RS.45,21,740/- DATED 25.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5A TRUE COPY OF THE ASSESSMENT ORDER AY 2015-16 DATED 26.12.2017 BEFORE THE 2NDRESPONDENT.2015-16 DATED 26.12.2017 BEFORE THE 2NDRESPONDENT. EXHIBIT P6A TRUE COPY OF THE DEMAND NOTICE FOR AY2015-16 DATED 26.12.2017 FOR RS.78,63,640/- ISSUED BY THE FIRST RESPONDENT.2015-16 DATED 26.12.2017 FOR RS.78,63,640/- ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7A TRUE COPY OF THE ASSESSMENT ORDER FORAY 2016-17 DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT.AY 2016-17 DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE DEMAND NOTICE FOR RS.85,28,223/- DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT.RS.85,28,223/- DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P9A TRUE COPY OF THE APPEAL FOR AY 2008-09 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT.09 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P6A TRUE COPY OF THE DEMAND NOTICE FOR AY2015-16 DATED 26.12.2017 FOR RS.78,63,640/- ISSUED BY THE FIRST RESPONDENT.2015-16 DATED 26.12.2017 FOR RS.78,63,640/- ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7A TRUE COPY OF THE ASSESSMENT ORDER FORAY 2016-17 DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT.AY 2016-17 DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE DEMAND NOTICE FOR RS.85,28,223/- DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT.RS.85,28,223/- DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P9A TRUE COPY OF THE APPEAL FOR AY 2008-09 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT.09 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P10A TRUE COPY OF THE STAY PETITION FOR AY2008-09 DATED 8.4.2016 BEFORE THE 2ND RESPONDENT.2008-09 DATED 8.4.2016 BEFORE THE 2ND RESPONDENT. EXHIBIT P11A TRUE COPY OF THE APPEAL FOR AY 2013-14 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT.14 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P12A TRUE COPY OF THE STAY PETITION FOR AY2013-14 DATED 8.4.2016 BEFORE THE 2ND RESPONDENT.2013-14 DATED 8.4.2016 BEFORE THE 2ND RESPONDENT. EXHIBIT P13A TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 28.1.2018 FILED BEFORE THE 2NDRESPONDENT.16 DATED 28.1.2018 FILED BEFORE THE 2NDRESPONDENT. EXHIBIT P14A TRUE COPY OF THE STAY PETITION FOR AY2015-16 DATED 20.2.2018 BEFORE THE 2ND RESPONDENT.2015-16 DATED 20.2.2018 BEFORE THE 2ND RESPONDENT. EXHIBIT P15A TRUE COPY OF THE APPEAL FOR AY 2016-17 DATED 20.1.2019 FILED BEFORE THE 2NDRESPONDENT.17 DATED 20.1.2019 FILED BEFORE THE 2NDRESPONDENT. EXHIBIT P16A TRUE COPY OF THE STAY PETITION FOR AY2016-17 DATED 25.1.2019 BEFORE THE 2ND RESPONDENT.2016-17 DATED 25.1.2019 BEFORE THE 2ND RESPONDENT. EXHIBIT P17A TRUE COPY OF THE NOTICE DATED 28.1.2019 ISSUED BY THE 1ST RESPONDENT.28.1.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P18A TRUE COPY OF THE LETTER DATED 26.3.2019 ISSUED BY THE 1ST RESPONDENT.26.3.2019 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// Sd/- PA TO JUDGE