IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 27TH DAY OF MARCH 2015/6TH CHAITHRA, 1937 WP(C).No. 10053 of 2015 (F) PETITIONER: VILAPPIL SERVICE CO-OPERATIVE BANK LTD.NO.2522, HEAD OFFICE, PEYAD, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY ANIL KUMAR.M, S/O.MADANAPPAN NAIR. BY ADVS.SRI.BABU S. NAIR SMT.SMITHA BABU RESPONDENT(S): 1. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 001. 2. INCOME TAX OFFICER, WARD - 2(4), OFFICE OF JOINT COMMISSIONER OF INCOME TAX RNGE 2, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 3. THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK LTD., HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM, REPRESENTED BY ITS GENERAL MANAGER - 695 001. R1 & R2 BY SRI.K.M.V.PANDALAI, CG R3 BY SRI.T.R.HARIKUMAR, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-03-2015, COURT ON SAME DAY DELIVERED FOLLOWING: mbr/ WP(C).No. 10053 of 2015 (F) APPENDIX PETITIONER'S EXHIBITS: ------------------------------------ EXHIBIT P1 : TRUE COPY OF ASSESSMENT ORDER ISSUED BY 2ND RESPONDENT TO PETITIONER DATED 27.3.2014. EXHIBIT P2 : TRUE COPY OF DEMAND NOTICE ISSUED TO PETITIONER BY 2ND RESPONDENT DATED 27.3.2014. EXHIBIT P3 : TRUE COPY OF APPEAL MEMORANDUM FILED BY PETITIONER BEFORE 1ST RESPONDENT DATED 28.4.2014. EXHIBIT P4 : TRUE COPY OF STAY PETITION FILED BY PETITIONER BEFORE 1ST RESPONDENT DATED 30.10.2014. EXHIBIT P5 : TRUE COPY OF NOTICE ISSUED BY 2ND RESPONDENT TO BRANCH MANAGER OF PUTHANCHIRA BRANCH OF 3RD RESPONDENT BANK DATED 24.3.2015. RESPONDENT'S EXHIBITS: - NIL -- P.A. TO JUDGE mbr/ A.K.JAYASANKARAN NAMBIAR, J. W.P.(C) No. 10053 of 2015 (F) ... Dated this 27th day of March, 2015 JUDGMENT Against Ext.P1 assessment order passed under Income Tax Act, 1961, petitioner preferred Ext.P3 appeal and Ext.P4 stay petition before 1st respondent. It is case of petitioner that even before consideration of stay petition by 2nd respondent, recovery steps are sought to be pursued for recovery of amounts confirmed by Ext.P1 assessment order. 2. I have heard Sri.Babu S.Nair, learned counsel appearing for petitioner and Smt.Sobha Annamma Eappen, learned Government Pleader for respondents. 3. On consideration of facts and circumstances of case and submissions made across Bar, I dispose writ petition with direction to 1st respondent to consider and pass orders on Ext.P4 stay petition, preferred by petitioner before him, within period of two months from date of receipt of copy of this judgment, after hearing petitioner. order to be passed by 2nd respondent shall contain reasons for decision arrived at by him. Coercive steps for recovery of amounts confirmed against W.P.(C) No. 10053 of 2015 (F) 2 petitioner by Ext.P1 assessment order including garnishee orders in nature of Ext.P5, shall be kept in abeyance till such time as 1st respondent passes orders, as directed above, and communicates same to petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/28/03/ Vilappil Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thiruvananthapuram/the Income-tax Officer, Ward-2(4), Office of Joint Commissioner of Income-tax Range-2, Thiruvananthapuram/ Thiruvananthapuram Di