Kerala High Court
Chellanam Service Co-Operative Bank ... vs The Income Tax Officer on 31 March, 2026
2026:KER:29142
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
TUESDAY, THE 31ST DAY OF MARCH 2026 / 10TH CHAITHRA, 1948
WP(C) NO. 12857 OF 2026
PETITIONER/S:
CHELLANAM SERVICE CO-OPERATIVE BANK LTD NO. 681
CHELLANAM SOUTH P.O, COCHIN, KERALA, REPRESENTED
BY ITS SECRETARY JUDA THEDEUS, PIN - 682008
BY ADVS.
SRI.V.P.NARAYANAN
SRI.M.M.MONAYE
SHRI.M.PAUL VARGHESE
RESPONDENT/S:
1 THE INCOME TAX OFFICER,
WARD 2(4) & TPS, CENTRAL REVENUE BUILDING, I.S
PRESS BUILDING, KOCHI, ERNAKULAM, PIN - 682018
2 THE INCOME TAX OFFICER,
NATIONAL E-ASSESSMENT CENTER,MINISTRY OF FINANCE,
ROOM NO. 401,2ND FLOOR. E-RAMP, JAWAHARLAL
STADIUM, NEW DELHI, PIN - 110003
3 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI,
PIN - 110001
W.P.(C) No.12857 of 2026
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2026:KER:29142
4 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI,
PIN - 682018
OTHER PRESENT:
SHRI.P.G.AJITHKUMAR, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 31.03.2026, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C) No.12857 of 2026
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2026:KER:29142
JUDGMENT
The petitioner, who is an assessee under the Income Tax Act, has filed Ext.P3 appeal being aggrieved by Ext.P2 assessment order pertaining to the assessment year 2018- 2019. Along with Ext.P3 appeal, Ext.P4 stay petition and Ext.P5 delay petition were also submitted. Ext.P6 is the revenue recovery notice.
2. The grievance of the petitioner is with regard to the recovery proceedings being pursued by the respondents pending consideration of the appeal and the stay petition. This writ petition is submitted in such circumstances.
After hearing the learned counsel for the petitioner and the learned standing counsel for the respondents, I am inclined to dispose of this writ petition. Accordingly, it is ordered that the 3rd respondent shall take up the delay condonation application at first and appropriate orders thereon shall be passed, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. In the event of the delay W.P.(C) No.12857 of 2026 4 2026:KER:29142 being condoned, the 3rd respondent shall take up Ext.P4 stay petition and appropriate orders in accordance with law, shall be passed after hearing the petitioner within a period of one month from the date of condonation of delay. Until such a decision is taken, the recovery proceedings pursuant to Ext.P6 shall be kept in abeyance.
Sd/-
ZIYAD RAHMAN A.A. JUDGE rpk W.P.(C) No.12857 of 2026 5 2026:KER:29142 APPENDIX OF WP(C) NO. 12857 OF 2026 PETITIONER EXHIBITS Exhibit P1 THE COPY OF THE REGISTRATION CERTIFICATE OBTAINED BY THE PETITIONER FROM THE JOINT REGISTRAR DATED 04.06.2015 Exhibit P2 THE TRUE COPY OF THE ASSESSMENT ORDER DATED 21.04.2021 ALONG WITH THE DEMAND NOTICE ISSUED IN CASE OF THE PETITIONER FOR AY 2018-19 PASSED BY THE 2ND RESPONDENT UNDER SECTION 147 R.W.S 144 OF THE ACT Exhibit P3 THE TRUE COPY OF THE FORM 35, MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 18.03.2026 Exhibit P4 A TRUE COPY OF THE STAY PETITION DATED 18.03.2026 FILED BEFORE THE 3RD RESPONDENT Exhibit P5 THE TRUE COPY OF THE DELAY AFFIDAVIT AND PETITION ALONG WITH ENCLOSURE FILED BEFORE THE 3RD RESPONDENT Exhibit P6 THE TRUE COPY OF THE NOTICE DATED 12.03.2026 ISSUED BY THE 1ST RESPONDENT Exhibit P7 A TRUE COPY OF THE JUDGEMENT IN WPC 32561/2025 DATED 27.08.2025