Kerala High Court
The Kizhuvilam Service vs The Income Tax Officer on 7 October, 2015
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 27TH DAY OF OCTOBER 2017/5TH KARTHIKA, 1939
WP(C).No. 34419 of 2017 (B)
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PETITIONER(S):
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THE KIZHUVILAM SERVICE
CO-OPERATIVE BANK LTD.NO.2405,
REPRESENTED BY ITS SECRETARY,
MUDAPURAM P.O., CHIRAYINKEEZH,
THIRUVANANTHAPURAM-695304.
BY ADVS.SRI.V.G.ARUN
SRI.T.R.HARIKUMAR
SRI.JAIBY PAUL
SRI.ARJUN RAGHAVAN
SRI.ADITHYA RAJEEV
RESPONDENT(S):
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1 THE INCOME TAX OFFICER, WARD-2(5),
OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX,
RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O.,
THIRUVANANTHAPURAM DISTRICT-695003.
2 THE COMMISSIONER OF INCOME TAX (APPEALS),
AAYAKAR BHAVAN, KOWDIAR,
THIRUVANANTHAPURAM-695003.
BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
EL
WP(C).No. 34419 of 2017 (B)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1. A TRUE COPY OF THE CERTIFICATE DATED 7.10.2015,
ISSUED BY THE ASST. REGISTRAR OF CO-OPERATIVE
SOCIETIES (GENERAL), CHIRAYINKEEZHU, ATINGAL
EXHIBIT P2. A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR
2014-2015 DATED 27.12.2016
EXHIBIT P3. A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST
RESPONDENT DATED 27.12.2016
EXHIBIT P4. A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST
EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER
DATED 9.1.2017
EXHIBIT P5. A TRUE COPY OF THE STAY PETITION DATED 10.1.2017,
FILED BY THE PETITIONER IN EXT.P4 APPEAL
EXHIBIT P6. A TRUE COPY OF THE NOTICE NO.AABTP3890Q/ITO/W-2(2)/
TVM/2017-18 DATED 12.10.2017
EXHIBIT P7. A TRUE COPY OF THE NOTICE NO.AABTP3890Q/ITO/W-2(5)/
TVM/2017-18 DATED 25.10.2017
RESPONDENT(S)' EXHIBITS
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NIL
TRUE COPY
P.S. TO JUDGE
EL
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C). No. 34419 of 2017
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Dated this the 27th day of October, 2017
JUDGMENT
Against Ext.P2 assessment order passed under the Income Tax Act, the petitioner preferred Ext.P4 appeal and Ext.P5 stay petition before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated for recovery of the amounts confirmed against the petitioner by Ext.P2 order.
2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P5 stay petition preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P2 order shall be kept in abeyance till such time as the 2nd respondent -2- W.P.(C). No. 34419 of 2017 passes orders as directed and communicates the same to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment before the 2nd respondent for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE das/ 27.10.2017