IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, 6TH DAY OF JANUARY 2015/16TH POUSHA, 19361 WP(C).No.180 of 2015 (V) PETITIONER: CHIRAKKAL SERVICE CO-OPERATIVE BANK LTD. P.O.CHIRAKKAL KANNUR - KANNUR - 670011, REPRESENTED BY ITS SECRETARY CHANDRAN P. BY ADVS.DR.K.P.PRADEEP SRI.I.V.PRAMOD RESPONDENTS:1. CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI - 110001, REPRESENTED BY ITS CHAIRMAN. 2. INCOME TAX OFFICER,WARD 1,KANNUR, AAYAKKAR BHAVAN,KANNOTHUMCHAL, CHOVVA,KANNUR - 670006. 3. COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE,AAYAKAR BHAVAN,REVENUE BUILDING, MANANCHIRA,KOZHIKODE - 673 008. R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-01-2015, COURT ON SAME DAY DELIVERED FOLLOWING: pk WP(C).No.180 of 2015 (V) - APPENDIX PETITIONER'S EXHIBITS - EXT.P-1:TRUE COPY OF CERTIFICATE NO.8671/2011/O DATED 16.12.2011 ISSUED BY JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES, KANNUR TO PETITIONER. EXT.P-2:TRUE COPY OF ASSESSMENT ORDER NO.AAAACO458M DATED 28.11.2014 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR ASSESSMENT YEAR 2012 - 13. EXT.P-3:TRUE COPY OF APPEAL DATED 13.12.2014 FILED BEFORE 3RD RESPONDENT FOR YEAR 2012 - 13 AGAINST EXT.P2 ASSESSMENT ORDER. EXT.P-4:TRUE COPY OF STAY APPLICATION DATED 23.12.2014 IN EXT.P3 APPEAL FILED BEFORE 3RD RESPONDENT BY PETITIONER. EXT.P-5:TRUE COPY OF DEMAND NOTICE IN PAN AAAACO458M DATED 28.11.2014 ISSUED BY 2ND RESPONDENT TO PETITIONER RESPONDENT'S EXHIBITS: NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE pk A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.180 OF 2015 (V) ----------------------------------- Dated this 6th day of January, 2015 JUDGMENT Against Ext.P2 assessment order, petitioner has preferred Ext.P3 appeal and Ext.P4 stay petition before 3rd respondent Commissioner of Income Tax (Appeals). It is case of petitioner that even prior to considering stay petition, recovery steps are sought to be pursued for recovery of amounts confirmed by Ext.P2 assessment order. 2. Heard Sri.K.P.Pradeep, learned counsel appearing for petitioner and Sri.Jose Joseph, learned Standing counsel for respondents. 3. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with following directions: 1. 3rd respondent shall consider and pass orders on stay petition within period of one month from date of receipt of copy of this judgment, after W.P.(C).No.180/2015 2 hearing petitioner. 2.Recovery steps for recovery of amounts confirmed against petitioner by assessment order shall be kept in abeyance till orders are passed by 3rd respondent as directed above and communicated to petitioner. 3. order to be passed by 3rd respondent shall be reasoned one adverting to contentions of petitioner regarding existence of prima facie case for stay of recovery pending disposal of appeal. A.K.JAYASANKARAN NAMBIAR JUDGE prp Chirakkal Service Co-Operative Bank Ltd. v. Central Board of Direct Taxes, New Delhi / Income-tax Officer, Ward-1,Kannur, / Commissioner of Income-tax (Appeals), Kozhikode