IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, 31ST DAY OF MARCH 2015/10TH CHAITHRA, 1937 WP(C).No. 10614 of 2015 (B) PETITIONER(S): M/S.VELLANAD SERVICE CO OPERATIVE BANK LTD., BANK BUILDING, NEAR KSRTC BUS STAND, VELLANAD, THIRUVANANTHAPURAM-695 543, REPRESENTED BY ITS SECRETARY-IN-CHARGE SMT.J. AMBIKA DEVI. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS. SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENT(S): -1. INCOME TAX OFFICER, WARD 2(3), THIRUVANANTHAPURAM-695 001. 2. COMMISSIONER OF INCOME TAX (APPEALS), 2ND FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 001. 3. MANAGER, TRIVANDRUM DISTRICT CO-OPERATIVE BANK LTD., VELLANAD BRANCH, VELLANAD, TRIVANDRUM-695 001. R1 & R2 BY ADV. SRI.K.M.V.PANDALAI, SC. R3 BY ADV. SRI.T.R.HARIKUMAR, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-03-2015, COURT ON SAME DAY DELIVERED FOLLOWING: rs. WP(C).No. 10614 of 2015 (B) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF ASSESSMENT ORDER DATED 28/03/2014 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY FIRST RESPONDENT. EXT.P2 COPY OF MEMORANDUM OF APPEAL DATED 28/04/2014 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT. EXT.P2A COPY OF STAY PETITION DATED 30/10/2014 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT. EXT.P3 COPY OF NOTICE DATED 24/03/2015 ISSUED U/S.226(3) BY 1ST RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No.10614 of 2015 (B) ............................................... Dated this 31st day of March, 2015 JUDGMENT Against Ext.P1 assessment order under Income Tax Act, 1961, for assessment year 2008 - 2009, petitioner preferred Ext.P2 appeal along with Ext.P2(a) stay petition before 2nd respondent. It is case of petitioner that even before consideration of stay petition by 2nd respondent, recovery steps have been initiated against him through Ext.P3 demand notice, for recovery of amounts confirmed in assessment order. 2. I have heard Sri.T.M.Sreedharan, learned senior counsel appearing for petitioner and Sri.K.M.V.Pandalai, learned standing counsel for respondents. 3. On consideration of facts and circumstances of case and submissions made across Bar, I dispose writ petition with direction to 2nd respondent to consider and pass orders on Ext.P2(a) 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. W.P.(C) No.10614 of 2015 (B) 2 Recovery steps initiated through Ext.P3 demand notice shall be kept in abeyance till such time as 2nd respondent passes orders, as directed, in Ext.P2(a) stay petition, and communicates same to petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/01/04/ W.P.(C) No.10614 of 2015 (B) 3 Vellanad Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(3), Thiruvananthapuram / Commissioner of Income-tax (Appeals), Thiruvananthapuram / Manager