High Court of KeralaWP(C)/14206/2015disposed of

M/S.Kidangoor Service Co-Operative Bank Ltd. v. The Commissioner Of Income Tax

2015-05-12Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 12TH DAY OF MAY 2015/22ND VAISAKHA, 1937 WP(C).No. 14206 of 2015 (A) --------------------------------------- PETITIONER(S):

----------------------- M/S.KIDANGOOR SERVICE CO-OPERATIVE BANK LTD.

NO. 3431, KIDANGOOR P.O., KIDANGOOR, KOTTAYAM, REPRESENTED BY ITS SECRETARY.

BY ADV. SRI.O.D.SIVADAS RESPONDENT(S):

-------------------------

1. THE COMMISSIONER OF INCOME TAX (APPELAS), AYAKAR BHAVAN, KOTTAYAM - 686 001.

2. THE INCOME TAX OFFICER, WARD 5, KOTTAYAM - 686 001.

R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-052015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 14206 of 2015 (A) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: COPY OF THE CERTIFICATE DTD.19.11.2014 ISSUED BY THE JOINT REGISTERAR OF CO-OPERATIVE SOCIETIES, KOTTAYAM. EXT.P2: COPY OF THE ASSESSMENT ORDER DATED 19/03/2015 ISSUED BY THE 2ND RESPONDENT.

EXT.P3: COPY OF THE APPEAL DATED 20/04/2015 FILED BEFORE THE 1ST RESPONDENT.

EXT.P4: COPY OF THE STAY PETITION DATED 28/04/2015 FILED BEFORE THE 1ST RESPONDENT.

EXT.P5: COPY OF THE STAY ORDER DTD.23.10.2014 ISSUED BY THIS HON'BLE COURT IN IA.NO.2573 OF 2014 IN ITA NO.198 OF 2014. RESPONDENT(S)' EXHIBITS:

----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/

A. MUHAMED MUSTAQUE, J.

= = = = = = = = = = = = = W.P.(C) No.14206 of 2015 = = = = = = = = = = = = = = Dated this the 12 th day of May, 2015

JUDGMENT

Being aggrieved of Ext.P2 assessment order passed by the 2nd respondent, the petitioner has preferred Ext.P3 appeal, along with Ext.P4 petition for stay, which are pending consideration before the second respondent.

2. In view of the pendency of the application, there shall be a direction to the 2nd respondent appellate authority to dispose of the stay application within two months till the disposal of the stay application. All recovery proceedings pursuant to assessment order shall be kept in abeyance.

The writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE sj The word "2nd respondent" occurring in the second line of paragraph 2 of the judgment dated 12.05.2015 in W.P.(C). No.14206/2015 is corrected and substituted as "1st respondent" as per order dated 27/07/2015 in I.A.No.10278/2015.