IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).No. 10113 of 2015 (L) PETITIONER(S) : VENJARAMOOD SERVICE CO-OPERATIVE BANK LTD., NO 2419, REPRESENTED BY ITS SECRETARY, VENJARAMOODU P.O THIRUVANANTHAPURAM DISTRICT 695 607. BY ADVS.SRI.V.G.ARUN SRI.PRASAD CHANDRAN RESPONDENT(S) : 1. INCOME TAX OFFICER, WARD-2(3), KAUDIAR, THIRUVANANTHPAURAM DISTRICT 695 003. 2. COMMISSIONER OF INCOME TAX APPEALS, THIRUVANANTHAPURAM 695 003 3. BRANCH MANAGER THRIUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK LTD VENJARAMOODU BRANCH, THIRUVANANTHAPURAM 695 003 R3 BY ADV. SRI.T.R.HARIKUMAR, SC, THIRUVANANTHAPURAM DIST.CO.OP.BANK R1& R2 BY ADV. SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2015, COURT ON SAME DAY DELIVERED FOLLOWING: AMV :2 : WP(C).No. 10113 of 2015 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF CERTIFICATE DATED 17-03-1999,ISSUED BY JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM EXHBIIT P2 COPY OF RELEVANT PAGES OF BYELAWS OF PETITIONER SOCIETY EXHBIIT P3 COPY OF NOTICE ISSUED BY IMNCOME TAX OFFICER,WARD1(1),THIRUVANANTHAPURAM DATED 27-03-2013 EXHBIIT P4 COPY OF ACKNOWLEDGEMENT DATED 11-04-2013 ON SUBMISSION OF REVISED RETURN OF INCOME FOR ASSESSMENT YEAR 2008-2009,SUBMITTED BY PETITIONER. EXHIBIT P5 COPY OF APPEAL MEMORANDUM FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 21-4-2014 EXHBIIT P6 COPY OF REPLY SUBMITTED BY PETITIONER BEFORE INCOME TAX OFFICER, WARD1(1), THIRUVANANTHPAURAM DATED 22-04-2014. EXHIBIT P7 COPY OF REQUEST SUBMITTED BY PEITITONER BEFORE 2ND RESPONDENT DATED 21-04-2014. EXHIBIT P8 COPY OF NOTICE NO AAAAV3571/IC DATED 24-03-2015 ISSUED BY 1ST RESPONDENT. EXHBIIT P9 COPY OF COMMUNICATION ISSUED BY 3RD RESPONDENT TO PETITIONERE DATED 25-03-2015. EXHIBIT P10 COPY OF INTERIM ORDER DATED 30-09-2014 IN I.A NO 2364/2014 IN ITA NO 188/2014. RESPONDENT(S)' EXHIBITS : NIL --------------------------------------- /TRUE COPY/ P.A.TO JUDGE AMV A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No.10113 of 2015 (L) ............................................... Dated this 10th day of April, 2015 JUDGMENT Challenging order of assessment passed against it under Income Tax Act, for assessment year 2008 - 2009, petitioner has preferred Ext.P5 appeal and Ext.P11 stay petition before 2nd respondent appellate authority. It is case of petitioner that even prior to considering stay petitions, recovery proceedings are under way for recovery of amounts confirmed against petitioner, by assessment order against which Ext.P5 appeal has been preferred. 2. I have heard Sri.V.G.Arun, learned counsel for petitioner, Sri.K.M.V.Pandalai, learned standing counsel appearing for 1st and 2nd respondents and Sri.T.R.Harikumar, learned standing counsel for 3rd respondent. 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.P5 appeal preferred by petitioner before him, within period of three months from date of receipt of copy fo this judgment, after hearing petitioner. W.P.(C) No.10113 of 2015 (L) 2 Coercive steps for recovery of amounts confirmed against petitioner by assessment order against which Ext.P5 appeal has been preferred, including further proceedings pursuant to Ext.P8 garnishee notice, shall be kept in abeyance, till such time as 2nd respondent passes orders, as directed above, and communicates same to petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/10/04/ Venjaramood Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(3), Kaudiar / Commissioner of Income-tax Appeals, Thiruvananthapuram / Branch Manager Thriuvananthapuram District Co-Operative Bank Ltd