Kerala High Court
Vilappil Service Co-Operative ... vs The Income Tax Officer on 15 March, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
MONDAY, THE 15TH DAY OF MARCH 2021 / 24TH PHALGUNA, 1942
WP(C).No.6487 OF 2021(I)
PETITIONER:
VILAPPIL SERVICE CO-OPERATIVE BANK LTD. NO.2522,
HEAD OFFICE, PEYYAD, THIRUVANANTHAPURAM, REPRESENTED
BY ITS SECRETARY, S. RICHARDSON, S/O. S. STEPHENSON,
AGED 56 YEARS, RESIDING AT TRIPTHI, MALAYAM P.O.,
THIRUVANANTHAPURAM DISTRICT.
BY ADVS.
SRI.BABU S. NAIR
SMT.SMITHA BABU
SRI.P.A.RAJESH
SMT.SHAMSEERA. C.ASHRAF
SRI.R.B.RAJESH
SMT.DIYA P.JISON
SHRI.BHARATH MOHAN
RESPONDENTS:
1 THE INCOME TAX OFFICER,
WARD 2(4), OFFICE OF THE JOINT COMMISSIONER OF INCOME
TAX, RANGE 2, AAYAKAR BHAVAN, KOWDIAR,
THIRUVANANTHAPURAM PIN - 695 003.
2 THE COMMISSIONER OF INCOME TAX (APPEALS)
AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM
PIN - 695 003.
3 THE INCOME TAX OFFICER
NATIONAL E-ASSESSMENT CENTRE, ROOM NO.356,
C.R.BUILDING, IP ESTATE, NEW DELHI - 110 002
4 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE (NFAC), ROOM NO.356,
C.R.BUILDING, IP ESTATE, NEW DELHI - 110 002
OTHER PRESENT:
SRI. CHRISTOPHER ABRAHAM, SC.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.6487/2021 2
JUDGMENT
Dated this the 15th day of March 2021
Heard both sides.
2. As against the assessment order at Ext.P2, the petitioner-
Society has preferred an appeal, Ext.P4 along with stay petition,
Ext.P5 which are reportedly pending before the 4 th respondent. It
is argued by the learned counsel for the petitioner that despite
pendency of appeal as well as stay petition, respondents are
seeking to recover the amount determined by the assessment
order at Ext.P2 vide notice at Ext.P3. The petitioner is therefore
seeking stay of the notice of demand at Ext.P3.
3. Learned Standing Counsel who takes notice for
respondents opposed the writ petition and contended that, at the
most the 4th respondent can be directed to decide the stay petition
expeditiously.
Considering the submissions so advanced and looking into
the facts and circumstances of the instant case, this writ petition
is disposed of with a direction to the 4th respondent to decide the
pending stay petition, Ext.P5, within a period of three months
from the date of communication of this judgment. The petitioner
to co-operate the 4th respondent in disposal of the stay petition,
Ext.P5. Till disposal of the stay petition at Ext.P5, respondents are
restrained from effecting recovery in pursuant to the notice of
demand at Ext.P3.
This writ petition is disposed of as above.
Sd/-
A.M.BADAR
JUDGE
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APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE
JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES
(GENERAL), THIRUVANANTHAPURAM DATED
1.11.2016
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE THIRD RESPONDENT DATED 2.3.2021
EXHIBIT P3 TRUE COPY OF THE NOTICE OF DEMAND ISSUED TO
THE PETITIONER BY THE THIRD RESPONDENT
DATED 2.3.2021
EXHIBIT P4 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER BEFORE THE 4TH RESPONDENT DATED,
10.3.2021 ALONG WITH THE ACKNOWLEDGMENT OF
RECEIPT.
EXHIBIT P5 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER IN EXHIBIT P4 APPEAL DATED,
10.3.2021
RESPONDENTS' EXHIBITS: NIL.
True Copy
P.S to Judge
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