The Perinthalmanna Co-Operative ... vs The Income Tax Officer
2023 Latest Caselaw 1989 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
        FRIDAY, THE 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944
                        WP(C) NO. 3712 OF 2023
PETITIONER:

            THE PERINTHALMANNA CO-OPERATIVE AGRICULTURAL
            & RURAL DEVELOPMENT BANK LTD. NO.P505
            PERINTHALMANNA, MALAPPURAM,
            PIN - 679322
            REPRESENTED BY ITS SECRETARY.

            BY ADVS.
            V.KRISHNA MENON
            E.K.MADHAVAN
            P.VIJAYAMMA
            J.SURYA
            PRINSUN PHILIP



RESPONDENTS:

    1       THE INCOME TAX OFFICER
            WARD (2) , TIRUR, PIN - 676001

    2       THE COMMISSION OF INCOME-TAX (APPEALS)
            AAYAKAR BHAVAN KOZHIKODE, PIN - 673001

            SRI. JOSE JOSEPH, SC.




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 3712 OF 2023
                                    2



                              T.R. RAVI, J.
               --------------------------------------------
                       W. P. (C). No.3712 of 2023
                --------------------------------------------
                Dated this the 3rd day of February, 2023

                               JUDGMENT

Admit. Standing counsel takes notice for the respondents.

2. Petitioner is aggrieved by steps for recovery based on an

assessment order which has been challenged in appeal. It is

submitted that an application for stay could not be uploaded.

3. There will hence be a direction to the respondents to

provide a link to the petitioner for uploading stay application in

Ext.P4 appeal that has been filed against the Ext.P3 assessment

order within one month and on providing the link, the petitioner shall

upload the stay application. On receipt of the stay application, the

respondents shall consider the same and pass orders, after hearing

the petitioner within one month therefrom. Till the disposal of the

stay application, coercive steps for recovery shall be kept in

abeyance.

Writ petition is disposed of as above.

Sd/-

T.R. RAVI JUDGE Pn WP(C) NO. 3712 OF 2023

APPENDIX OF WP(C) 3712/2023

PETITIONER'S EXHIBITS

Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED 9.5.2022

Exhibit P2 A TRUE COPY OF THE REPLY DATED 21.5.2022

Exhibit P3 A TRUE COPY OF THE ORDER DATED 30.5.2022

Exhibit P4 A TRUE COPY OF THE MEMORANDUM OF APPEAL BEFORE THE 2ND RESPONDENT.

Exhibit P5          A TRUE COPY OF THE NOTICE DATED 16.1.2023

Exhibit P6          TRUE COPY OF THE LETTER DATED 17.1.2023

Exhibit P6(a)       TRUE COPY OF FORM 35