Kerala High Court
M/S Thirumittacode Service Co-Op. Bank ... vs The Income Tax Officer on 6 April, 1964
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 13TH DAY OF MARCH 2018 / 22ND PHALGUNA, 1939
WP(C).No. 8472 of 2018
PETITIONER :
M/S THIRUMITTACODE SERVICE CO-OP. BANK LTD.,
CHATHANNUR POST,
PERINGODE,
PALAKKAD DISTRICT,
PIN-679 537.
- REPRESENTED BY ITS SECRETARY,
SHRI.MANIKANDAN K.K.
BY ADVS.SRI.T.M.SREEDHARAN (SR.)
SRI.V.P.NARAYANAN
RESPONDENTS :
1. THE INCOME TAX OFFICER,
WARD-3, PALAKKAD-678 001.
2. THE COMMISSIONER OF INCOME TAX (APPEALS),
AAYAKAR BHAWAN,
SAKTHAN THAMPURAN NAGAR,
THRISSUR-680 001.
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DSV/-
WP(C).No. 8472 of 2018
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT-P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED
06.04.1964 ISSUED BY THE COMPETENT AUTHORITY.
EXHIBIT-P2 TRUE COPY OF ASST. ORDER AND DEMAND NOTICE DATED
28.03.2016 FOR THE ASST.YEAR 2013-14 PASSED BY THE 1ST RESPONDENT.
EXHIBIT-P3 TRUE COPY OF ASST. ORDER AND DEMAND NOTICE DATED
20.12.2016 FOR THE ASST.YEAR 2014-15 PASSED BY THE 1ST RESPONDENT.
EXHIBIT-P4 TRUE COPY OF ASST. ORDER AND DEMAND NOTICE DATED
28.11.2017 FOR THE ASST.YEAR 2015-16 PASSED BY THE 1ST RESPONDENT.
EXHIBIT-P5 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.04.2016
FOR THE ASST. YEAR 2013-14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P5(A) TRUE COPY OF THE STAY PETITION DATED 23.04.2016 FOR THE
ASST. YEAR 2013-14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT-P6 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.01.2017
FOR THE ASST. YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P6(A) TRUE COPY OF THE STAY PETITION DATED 23.01.2017 FOR THE
ASST. YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT-P7 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 04.01.2018
FOR THE ASST. YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P7(A) TRUE COPY OF THE STAY PETITION DATED 04.01.2018 FOR THE
ASST. YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT-P8 TRUE COPY OF THE PETITION FILED U/S.220(6) OF THE ACT
DATED 25.04.2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT
FOR THE ASST. YEAR 2013-14.
EXHIBIT-P8(A) TRUE COPY OF THE PETITION FILED U/S.220(6) OF THE ACT
DATED 23.01.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT
FOR THE ASST. YEAR 2014-15.
EXHIBIT-P8(B) TRUE COPY OF THE PETITION FILED U/S.220(6) OF THE ACT
DATED 04.01.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT
FOR THE ASST. YEAR 2015-16.
RESPONDENTS' EXHIBITS:
NIL
// TRUE COPY //
DSV/- P.A.TO JUDGE
P.B.SURESH KUMAR, J.
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W.P.(C.) No.8472 of 2018
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Dated this the 13th day of March, 2018
JUDGMENT
Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P2 to P4 assessment orders, the petitioner preferred Exts.P5 to P7 appeals before the second respondent. Exts.P5(a), P6(a) and P7(a) are the applications for stay preferred by the petitioner in the appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on the applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amount covered by Exts.P2 to P4 assessment orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition. W.P.(C.) No. 8472/2018 2
2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents.
Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on the applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on the applications for stay, further proceedings for realisation of the amounts covered by Exts.P2 to P4 assessment orders shall be deferred.
Sd/-
P.B. SURESH KUMAR, JUDGE sd