Wp(C)/9913/2019 Of Edarikode Service Co-Operative 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. 9913 of 2019 PETITIONER: EDARIKODE SERVICE CO-OPERATIVE BANK LIMITED,NO.F. 10739, REPRESENTED BY ITS SECRETARY, K. ABDUJALEEL, AGED 57 YEARS, S/O. AHAMMEDKUTTY, EDARIKODE P.O., MALAPPURAM DISTRICT-676501. 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 COMMISSIONER 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 ASSISTANT COMMISSIONER OF INCOME TAX,C.R. BUILDING, I.S. PRESS ROAD, KOCHI - 682018.C.R. BUILDING, I.S. PRESS ROAD, KOCHI - 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 BANK ,MALAPPURAM, 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 and Sri. Christopher Abraham, the learned Senior GovernmentPleader. 2. The petitioner prays for a direction to the secondrespondent to consider and dispose of Exts.P8, P10 and P12 staypetitions and Exts.P7, P9 and P11 appeals expeditiously. 3. Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent toconsider and dispose of Exts.P8, P10 and P12 stay petitions within two months and Exts.P7, P9 and P11 appeals as expeditiously aspossible, preferably within three months from the date of receiptof a copy of this judgment. There shall be a stay of recovery pursuant to the ordersimpugned in the respective appeals. Sd/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2008-09 DATED 22/02/2016 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE FOR RS.40,87,590/- DATED 22/02/2016 ISSUEDBY THE FIRST RESPONDENT.RS.40,87,590/- DATED 22/02/2016 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 27/12/2017 ISSUEDBY THE FIRST RESPONDENT.FOR AY 2015-16 DATED 27/12/2017 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE DEMAND NOTICE FOR RS.14,28,4670/- DATED 27/12/2017 ISSUED BY THE FIRST RESPONDENT.RS.14,28,4670/- DATED 27/12/2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2016-17 DATED 28/12/2018 ISSUEDBY THE FIRST RESPONDENT.FOR AY 2016-17 DATED 28/12/2018 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P6 A TR5UE COPY OF THE DEMAND NOTICE FOR RS.1,06,84,145/- DATED 28/12/2018 ISSUED BY THE FIRST RESPONDENT.RS.1,06,84,145/- DATED 28/12/2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE APPEAL FOR AY 2008-09 DATED 08/04/2016 FILED BEFORE THE 2ND RESPONDENT.09 DATED 08/04/2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE STAY PETITION FOR AY 2008-09 DATED 08/04/2016 BEFORE THE2ND RESPONDENT.AY 2008-09 DATED 08/04/2016 BEFORE THE2ND RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 28/01/2018 FILED BEFORE THE 2ND RESPONDENT.16 DATED 28/01/2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P10A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 27/02/2018 BEFORE THE2ND RESPONDENT.AY 2015-16 DATED 27/02/2018 BEFORE THE2ND RESPONDENT. EXHIBIT P6 A TR5UE COPY OF THE DEMAND NOTICE FOR RS.1,06,84,145/- DATED 28/12/2018 ISSUED BY THE FIRST RESPONDENT.RS.1,06,84,145/- DATED 28/12/2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE APPEAL FOR AY 2008-09 DATED 08/04/2016 FILED BEFORE THE 2ND RESPONDENT.09 DATED 08/04/2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE STAY PETITION FOR AY 2008-09 DATED 08/04/2016 BEFORE THE2ND RESPONDENT.AY 2008-09 DATED 08/04/2016 BEFORE THE2ND RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 28/01/2018 FILED BEFORE THE 2ND RESPONDENT.16 DATED 28/01/2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P10A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 27/02/2018 BEFORE THE2ND RESPONDENT.AY 2015-16 DATED 27/02/2018 BEFORE THE2ND RESPONDENT. EXHIBIT P11A TRUE COPY OF THE APPEAL FOR AY 2016-17 DATED 26/01/2019 FILED BEFORE THE 2ND RESPONDENT.17 DATED 26/01/2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P12A TRUE COPY OF THE STAY PETITION FOR AY 2016-17 DATED 01/02/2019 BEFORE THE2ND RESPONDENT.AY 2016-17 DATED 01/02/2019 BEFORE THE2ND RESPONDENT. //TRUE COPY//Sd/- PA TO JUDGE