Kadavalloor Service ... vs The Income Tax Officer
2023 Latest Caselaw 11459 Ker

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
            THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                     &
                THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
       Wednesday, the 8th day of November 2023 / 17th Karthika, 1945
                            WA NO. 1871 OF 2023

(ARISING FROM JUDGMENT DATED 27.09.2023 IN WP(C) 31648/2023 OF THIS COURT)

APPELLANT(S)/PETITIONER:

     KADAVALLOOR SERVICE CO-OPERATIVE BANK LTD. NO. 3821,
     KADAVALLOOR, P.O.KADAVALLUR, THRISSUR DISTRICT ,
     REPRESENTED BY ITS SECRETARY., PIN - 680543.

BY.ADV.SRI.P.C.SASIDHARAN.

RESPONDENT(S)/RESPONDENTS 1 AND 2:

  1. THE INCOME TAX OFFICER, WARD I & TPS, INCOME TAX OFFICE, CITY PLAZA,
     WEST NADA, GURUVAYOOR, PIN - 680101.
  2. STATE BANK OF INDIA, PERUMPILAVU BRANCH, TRIVENI PLAZA, PERUMPILAVU,
     THRISSUR, PIN - 680519.

BY.ADV.SRI.P.G.JAYASHANKAR for R1.


     Prayer for interim relief in the Writ Appeal stating that in the
circumstances stated in the appeal memorandum, the High Court be pleased
to direct the 1st respondent to refund the amount to the petitioner
collected from the 2nd respondent as evidenced by Ext.P11, pending final
disposal of the Writ Appeal.


     This Writ Appeal coming on for orders on 08.11.2023, upon perusing
the appeal memorandum, the court passed the following:
                 DR. A.K.JAYASANKARAN NAMBIAR
                               &
                  DR. KAUSER EDAPPAGATH, JJ.
                ---------------------------
                  WA. Nos. 1870 & 1871 of 2023
                ---------------------------

               Dated this the 8th day of November, 2023

                              ORDER

Dr. A.K.Jayasankaran Nambiar, J.

After hearing the submissions of Sri. P.C. Sasidharan, the learned

counsel for the appellant, Sri. P.G. Jayashankar, the learned Senior

Standing Counsel for the Income Tax Department, Sri. A. Kumar, the

learned counsel appearing for the 2 nd respondent Bank as also the

Junior Standing Counsel for the Income Tax Department, we are of the

prima facie view that the action of the Department in withdrawing

amounts from the Bank accounts of the appellant, having been without

affording it a breathing time to respond to the notice issued in terms of

Section 226 (3) of the Income Tax Act, was unfair and illegal. We

therefore direct the respondent Income Tax Department to forthwith

re-credit the amounts withdrawn from the Bank account of the

appellant to the respective accounts. On their part, the appellant and

the respondent Bank shall ensure that the re-credited amounts are WA. Nos. 1870 & 1871 of 2023

retained as fixed deposits in the Bank, pending adjudication of the

appeals stated to be pending before the Income Tax Appellate

Tribunal.

Post on 14.11.2023 for ascertaining the status of the appeals

and stay petitions stated to be filed before the Appellate Tribunal.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

sd/-

DR. KAUSER EDAPPAGATH JUDGE

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