IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY 3RD DAY OF APRIL 2017/13TH CHAITHRA, 1939 , WP(C).No. 11345 of 2017 (P) PETITIONER(S) :THE KATTOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 426, REPRESENTED BY ITS SECRETARY VIJAYAKUMAR T.V , AGED 49 YEARS, KATTOOR P.O., THRISSUR DISTRICT, KERALA, PIN- 680 702. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT(S) : 1. INCOME TAX OFFICER, WARD NO.2(5) RANGE 2, THRISSUR- 680 001. 2. COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR- 680 001. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-04-2017, COURT ON SAME DAY DELIVERED FOLLOWING: Msd. WP(C).No. 11345 of 2017 (P) APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1: TRUE COPY OF CERTIFICATE ISSUED BY ASSISTANT REGISTRAR (GENERAL) IRINJALAKUDA DATED 15.03.2016. EXHIBIT P2: TRUE COPY OF ASSESSMENT ORDER DATED 24.11.2016 ISSUED BY FIRST RESPONDENT TO PETITIONER. EXHIBIT P3: TRUE COPY OF DEMAND NOTICE DATED 24.11.2016 ISSUED BY FIRST RESPONDENT TO PETITIONER. EXHIBIT P4: TRUE COPY OF APPEAL WITH DELAY CONDONATION PETITION DATED 11.01.2017 FILED BEFORE 2ND RESPONDENT BY PETITIONER. EXHIBIT P5: TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.P(C).NO. 3325/2017 DATED 01.02.2017. EXHIBIT P6: TRUE COPY OF STAY PETITION BEFORE 1ST RESPONDENT DATED 17.02.2017. EXHIBIT P7: TRUE COPY OF CORRIGENDUM ISSUED BY INCOME TAX OFFICE PALAKKAD TO VADAKKANCHERY SERVICE CO-OPERATIVE BANK DATED 25.01.2017. EXHIBIT P8: TRUE COPY OF INTIMATION ISSUED BY 1ST RESPONDENT DEMANDING 15% OF TAX DEMANDED DATED 20.03.2017. EXHIBIT P9: TRUE COPY OF REVISION PETITION FILED BEFORE 2ND RESPONDENT AGAINST DEMAND OF 15% OF TAX DATED 23.03.2017. EXHIBIT P10: TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.P(C).NO. 5729/2017 DATED 21.02.2017. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. K. VINOD CHANDRAN, J. W.P.(C) No. 11345 of 2017 (P) Dated: 3rd April, 2017 JUDGMENT Ext.P2 is assessment order passed against petitioner; against which, petitioner filed Ext.P4 appeal with delay condonation petition before 2nd respondent. In meanwhile, coercive proceedings have been initiated. It is in this context, writ petition has been filed. 2. In above circumstance, it is directed that appellate authority, 2nd respondent herein, shall consider Ext.P4 appeal with delay condonation petition, within period of two months from today and coercive proceedings be stayed until such orders are passed, which order shall determine matter thereafter. W.P.(C) No. 11345/2017 -2- writ petition is disposed of. Sd/- K.VINOD CHANDRAN, JUDGE jjj 3/4/17 Kattoor Service Co-Operative Bank Limited v. Income-tax Officer, Ward No.2(5) Range 2, Thrissur / Commissioner of Income-tax (Appeals)-1, Thrissur