Kerala State Co-Operative Agricultural And Rural Development Bank Ltd. v. Deputy Commissioner of Income-tax Circle-I(2), Thiruvananthapuram / The Commissioner of Income-tax (Appeals) - I, Thiruvananthapuram / Income-tax Officer, Ward-2(1), Thiruvananthapuram
[Citation -2015-LL-0309-30]

Citation 2015-LL-0309-30
Appellant Name Kerala State Co-Operative Agricultural And Rural Development Bank Ltd.
Respondent Name Deputy Commissioner of Income-tax Circle-I(2), Thiruvananthapuram / The Commissioner of Income-tax (Appeals) - I, Thiruvananthapuram / Income-tax Officer, Ward-2(1), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 09/03/2015
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags stay petition


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, 9TH DAY OF MARCH 2015/18TH PHALGUNA, 1936 WP(C).No. 5025 of 2015 (C) PETITIONER M/S.KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., TRIVANDRUM. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH KUM.SOUMYA PRAKASH RESPONDENT(S):. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE I (2), THIRUVANANTHAPURAM - 695 003. 2. COMMISSIONER OF INCOME TAX (APPEALS) - I, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM -695 003. 3. INCOME TAX OFFICER, WARD - 2 (1), THIRUVANANTHAPURAM - 695 003. R1 TO R3 BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-03-2015, COURT ON SAME DAY DELIVERED FOLLOWING: sts WP(C).No. 5025 of 2015 (C) APPENDIX PETITIONER(S)' EXHIBIT- EXT.P-1: TRUE COPY OF ASSESSMENT ORDER DATED 19.3.2013 FOR YEAR 2010-11 ISSUED TO PETITIONER BY FIRST RESPONDENT EXT.P-2: TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2010 - 11 EXT.P-3: TRUE COPY OF STAY PETITION FILED BEFORE SECOND RESPONDENT FOR YEAR 2010 - 11. EXT.P-4: TRUE COPY OF ORDER OF SECOND RESPONDENT DATED 28.11.2014 FOR YEAR 2010 - 11. EXT.P-5: TRUE COPY OF NOTICE DATED 11.2.2015 ISSUED BY 3RD RESPONDENT EXT.P-6: - A: TRUE COPY OF LETTER SUBMITTED BY PETITIONER BEFORE IST RESPONDENT EXT.P-6: - B: TRUE COPY OF LETTER DATED 12.2.2015 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT EXT.P-6: - C: TRUE COPY OF LETTER DATED 12.2.2015 SUBMITTED BY PETITIONER BEFORE 3RD RESPONDENT RESPONDENT(S)' EXHIBITS: NIL ------------------------------------------ /TRUE COPY/ P.A.TO.JUDGE sts A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No.5025 of 2015 (C) ............................................... Dated this 9th day of March, 2015 JUDGMENT petitioner in present writ petition had approached this Court challenging steps taken by respondents to demand differential tax from petitioner under Income Tax Act, pursuant to passing of Ext.P5 order. 2. It is case of petitioner that, while Ext.P5 order was passed consequent to appellate order, appellate order itself had not been served on petitioner and hence, he could not prefer appeal against said appellate order before appellate Tribunal under Income Tax, 1961. 3. When matter was called up today, it was pointed out by learned counsel for petitioner that, he has since received copy of appellate order and he would like to prefer appeal against said order. only prayer in writ petition now is, for keeping recovery proceedings pursuant to Ext.P5 in abeyance, till such time as petitioner files appeal against appellate order, that has now been communicated to him. 4. I have heard Sri.Anil D.Nair, learned counsel for petitioner and Sri.Jose Jose, learned Standing counsel for respondents. W.P.(C) No.5025 of 2015 2 5. On consideration of facts and circumstances of case as also submissions made across Bar and taking note of submissions of learned counsel for petitioner, that he has since been served with copy of appellate order, I dispose writ petition with following directions : (i) recovery steps initiated against petitioner for recovery of amounts confirmed against him by Ext.P5 order shall be kept in abeyance for period of one month, so as to enable petitioner to prefer appeal against appellate order, now communicated to him, before Income Tax Appellate Tribunal. (ii) It is made clear that, stay against recovery proceedings granted above, shall cease to be in force on expiry of period of one month. writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/09/03/ Kerala State Co-Operative Agricultural And Rural Development Bank Ltd. v. Deputy Commissioner of Income-tax Circle-I(2), Thiruvananthapuram / Commissioner of Income-tax (Appeals) - I, Thiruvananthapuram / Income-tax Officer, Ward-2(1), Thiruvanan
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