Kerala High Court
Chellanam Service Co-Operative Bank ... vs The Income Tax Officer on 27 August, 2025
2025:KER:65976
WP(C) NO. 32561 OF 2025
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
WEDNESDAY, THE 27TH DAY OF AUGUST 2025 / 5TH BHADRA, 1947
WP(C) NO. 32561 OF 2025
PETITIONER:
CHELLANAM SERVICE CO-OPERATIVE BANK LTD NO. 681
CHELLANAM SOUTH P.O, CHELLANAM, COCHIN,
KERALA REPRESENTED BY ITS SECRETARY
JUDA THEDEUS, PIN - 682008
BY ADVS.
SRI.V.P.NARAYANAN
SMT.DIVYA RAVINDRAN
SRI.M.M.MONAYE
SHRI.M.PAUL VARGHESE
RESPONDENTS:
1 THE INCOME TAX OFFICER
WARD 2(4) & TPS, CENTRAL REVENUE BUILDING,
I.S PRESS BUILDING, KOCHI, ERNAKULAM,
PIN - 682018
2 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTER (NFAC),
NEW DELHI, PIN - 110001
2025:KER:65976
WP(C) NO. 32561 OF 2025
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3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
KOCHI, PIN - 682018
BY ADV
ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
SHRI.JOSE JOSEPH, SC,
SHRI.AJITH KUMAR S, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 27.08.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
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WP(C) NO. 32561 OF 2025
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JUDGMENT
The petitioner is an assessee under the Income Tax Act and being aggrieved by Ext.P2 assessment order pertaining to the year 2017-2018, the petitioner submitted Ext.P3 appeal before the 2nd respondent. Even though on several occasions appeal was heard, it has not been disposed of so far. Now recovery proceedings are initiated against the petitioner based on Ext.P2 order. Ext.P9 is the notice issued in this regard. This writ petition is submitted by the petitioner in such circumstances, being aggrieved by the recovery proceedings, pending consideration of the appeal.
2. I have heard V.P. Narayanan, learned Counsel for the petitioner and the learned Standing Counsel for the respondents.
2025:KER:65976 WP(C) NO. 32561 OF 2025 4 In view of the fact that, the statutory appeal submitted by the petitioner is now pending consideration and hearing on the same is already commenced, I am of the view that, this writ petition can be disposed of, directing the appellate authority to take a decision on the same as expeditiously as possible.
Accordingly, it is ordered that, the 2nd respondent shall take up Ext.P3 appeal and a decision thereon shall be taken as expeditiously as possible after giving the petitioner an opportunity for being heard. Until such a decision is taken, coercive proceedings based on Exts.P2 and P9 shall be kept in abeyance.
Sd/-
ZIYAD RAHMAN A.A. JUDGE scs 2025:KER:65976 WP(C) NO. 32561 OF 2025 5 APPENDIX OF WP(C) 32561/2025 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 29.11.2019 ALONG WITH THE DEMAND NOTICE ISSUED IN CASE OF THE PETITIONER FOR AY 2017-18 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT Exhibit P3 THE TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN FORM 35 DATED 03.01.2020 Exhibit P4 THE TRUE COPY OF THE HEARING NOTICE DATED 22.01.2021 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 250 OF THE ACT Exhibit P5 THE TRUE COPY OF THE REPLY NIL DATE FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTS Exhibit P6 THE TRUE COPY OF THE HEARING NOTICE DATED 02.05.2022 ISSUED BY THE 2D RESPONDENT UNDER SECTION 250 OF THE ACT Exhibit P7 THE TRUE COPY OF THE ACKNOWLEDGMENT OF THE REPLY FILED BY THE PETITIONER DATED 21.05.2022 Exhibit P8 THE TRUE COPY OF THE NOTICE ISSUED BY THE 2D RESPONDENT DATED 19.08.2025 Exhibit P9 THE TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE 1ST RESPONDENT DATED 12.8.2025 2025:KER:65976 WP(C) NO. 32561 OF 2025 6 Exhibit P10 THE TRUE COPY OF THE JUDGMENT IN THE CASE OF MUPPATHADAM SERVICE CO- OPERATIVE BANK VS ASSESSMENT UNITIN W.P (C ) NO. 25885 OF 2024 DATED 19.07.2024