Kerala High Court
Kadachira Service Co-Operative Bank ... vs The Commissionr Of Income Tax (Appeals) on 16 December, 2011
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
THURSDAY, THE 15TH DAY OF MARCH 2012/25TH PHALGUNA 1933
WP(C).No. 6546 of 2012 (P)
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PETITIONER:
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KADACHIRA SERVICE CO-OPERATIVE BANK LTD NO.F.1597,
P.O. KADACHIRA,
KANNUR DISTRICT REPRESENTED BY ITS SECRETARY.
BY ADVS.SRI.M.SASINDRAN
SRI.V.VENUGOPAL
RESPONDENTS:
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1. THE COMMISSIONR OF INCOME TAX (APPEALS),
KOZHIKODE- 673001.
2. THE INCOME TAX OFFICER,
WARD NO.I, KANNUR 670001
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 6546 of 2012 (P)
APPENDIX
PETITIONER'S EXHIBITS :
EXT. P1 : TRUE COPY OF THE CERTIFICATE ISSUED BY THE JOINT REGISTRAR
(GENERAL OF CO-OPERATIVE SOCIETIES, KANNUR DATED 16-12-2011.
EXT. P2 : TRUE COPY OF THE RELEVANT EXTRACTS OF THE BYE LAWS OF THE
SOCIETY
EXT. P3 : TRUE COPY OF THE ASSESSMENT ORDER DATED 22.12.2011
EXT. P4 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER AGAINST
EXHIBIT P3
EXT. P5 : TRUE COPY OF THE NOTICE DATED 03-02-2012 ISSUED BY THE 2ND
RESPONDENT.
EXT. P6 : TRUE COPY OF THE ORDER DATED 17-02-2012 ISSUED BY THE JOINT
COMMISSIONER OF INCOME TAX
EXT. P7 : TRUE COPY OF THE PETITION FOR STAYING THE COLLECTION OF TAX
AS AMENDED BY THE 2ND RESPONDENT VIDE EXHIBIT P3.
RESPONDENTS' EXHIBITS :NIL
/TRUE COPY/
P.A.TO JUDGE
ANTONY DOMINIC,J
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W.P.(C)No.6546 of 2012
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Dated this the 15th day of March, 2012
JUDGMENT
Against Ext.P3 order of assessment 2009-2010, the petitioner filed Ext.P4 appeal and Ext.P7 stay petition, which are pending before the first respondent. Meanwhile apprehending recovery of the tax due under Ext.P3, the writ petition has been filed.
2. I heard the counsel appearing for the petitioner and also the standing counsel appearing for the respondents.
3. Taking note of the pendency of Ext.P7 stay petition, I direct the first respondent to consider the same with notice to the petitioner. This shall be done at any rate, within eight weeks of production of a copy of this judgment. In the meanwhile, recovery proceedings for the tax due under Ext.P3 will stand stayed.
Petitioner shall produce a copy of this judgment along with a copy of this writ petition before the first respondent for compliance.
Writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE ln