Nemmara Co-Operative Urban Bank Limited v. The ITO, Ward No.5, Palakkad/ The CIT(A), Thrissur/ The Manager, Palakkad District Co-Operative Bank/ The Manager, SBI, Palakkad/ The Manager, State Bank of Travancore
[Citation -2017-LL-0404-53]

Citation 2017-LL-0404-53
Appellant Name Nemmara Co-Operative Urban Bank Limited
Respondent Name The ITO, Ward No.5, Palakkad/ The CIT(A), Thrissur/ The Manager, Palakkad District Co-Operative Bank/ The Manager, SBI, Palakkad/ The Manager, State Bank of Travancore
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 04/04/2017
Judgment View Judgment
Keyword Tags stay petition • demand notice
Bot Summary: RESPONDENTS EXHIBITS: NIL TRUE COPY/ P.A.TO JUDGE K.V. K. VINOD CHANDRAN, J W.P(C) No. 11895 of 2017 J Dated this the 04th day of April, 2017 JUDGMENT Ext.P1 is the assessment order passed against the petitioner for the assessment year 2013-14. Against this order, petitioner filed Ext.P3 appeal, which is accompanied by Exts.P4 stay petition before the 2nd respondent. Appeal and stay petition are pending before the 2nd respondent. It is in this context, the writ petition has been filed. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, consider and dispose of Ext.P4 stay application within a period of two months from the date of receipt of a certified copy of this judgment and the coercive proceedings be stayed until WPC.No. 11895/2017 :2: such orders are passed, which order shall determine the matter thereafter. The writ petition is disposed of without any observation on merits and keeping in abeyance the recovery till such time as the directions herein are complied with by the appellate authority, whose orders shall determine the further steps thereafter.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, 4TH DAY OF APRIL 2017/14TH CHAITHRA, 1939 WP(C).No. 11895 of 2017 (j) PETITIONER(S): NEMMARA CO-OPERATIVE URBAN BANK LIMITED, NO 155, NEMMARA PO, PIN 678506, REPRESENTED BY ITS GENERAL MANAGER. BY ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO RESPONDENT(S): 1. INCOME TAX OFFICER, WARD NO.5 AYAKAR BHAVAN, PALAKKAD PIN 678014. 2. COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS) THRISSUR 680001. 3. MANAGER, PALAKKAD DISTRICT CO-OPERATIVE BANK, NEMMARA BRANCH 678506. 4. MANAGER, STATE BANK OF INDIA, NEMMARA BRANCH, PALAKKAD 678506. 5. MANAGER, STATE BANK OF TRAVANCORE, NEMMARA BRANCH, PALAKKAD 678506. R1,R2 BY ADV. SRI.JOSE JOSEPH, SC, R3 BY ADV. SRI.M.SASINDRAN R4 BY ADV. SRI.GEORGE THOMAS(MEVADA), SC, R5 BY ADV. SRI. JAYESH MOHAN KUMAR, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-04-2017, COURT ON SAME DAY DELIVERED FOLLOWING: K.V. WPC 11895 OF 2017: APPENDIX PETITIONERS EXHIBITS: P1; COPY OF ASSESSMENT ORDER DATED 24/3/2016 ISSUED BY FIRST RESPONDENT. P2; COPY OF DEMAND NOTICE DATED 24/3/2016 ISSUED BY FIRST RESPONDENT. P3; COPY OF APPEAL DATED 25/4/2016 FILED BY PETITIONER AGAINST ASSESSMENT ORDER FILED BEFORE 2ND RESPONDENT. P4; COPY OF STAY PETITION DATED 25/4/2016 FILED BY PETITIONER AGAINST DEMAND NOTICE FILED BEFORE 2ND RESPONDENT. P5: COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 28/12/2016. P6: COPY OF LETTER DATED 9/1/2017 SUBMITTED TO 1ST RESPONDENT. P7: COPY OF NOTICE NO AAAAT7124K/ITP/W-5/PKD/16-17 DATED 30.3.2017 ISSUED BY 1ST RESPONDENT TO 3RD RESPONDENT. P8: COPY OF NOTICE NO AAAAT7124/ITO/W-5/PKD/16-17 DATED 30.3.2017ISSUED BY 1ST RESPONDENT TO 4TH RESPONDENT. P9: COPY OF NOTICE NO AAAAT7124K/ITO/W-5/PKD/16-17 DATED 30.3.2017 ISSUED BY 1ST RESPONDENT TO 5TH RESPONDENT. P10: COPY OF CORRIGENDUM ISSUED BY 1ST RESPONDENT DATED 25/1/2017. P11: COPY OF JUDGMENT IN WPC NO 5729/2017 DATED 21/2/2017. RESPONDENTS EXHIBITS: NIL TRUE COPY/ P.A.TO JUDGE K.V. K. VINOD CHANDRAN, J W.P(C) No. 11895 of 2017 J Dated this 04th day of April, 2017 JUDGMENT Ext.P1 is assessment order passed against petitioner for assessment year 2013-14. Against this order, petitioner filed Ext.P3 appeal, which is accompanied by Exts.P4 stay petition before 2nd respondent. Appeal and stay petition are pending before 2nd respondent. In meanwhile, coercive proceedings have been initiated. It is in this context, writ petition has been filed. 2. In above circumstances, it is directed that appellate authority, 2nd respondent herein, consider and dispose of Ext.P4 stay application within period of two months from date of receipt of certified copy of this judgment and coercive proceedings be stayed until WPC.No. 11895/2017 :2: such orders are passed, which order shall determine matter thereafter. writ petition is disposed of without any observation on merits and keeping in abeyance recovery till such time as directions herein are complied with by appellate authority, whose orders shall determine further steps thereafter. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge Nemmara Co-Operative Urban Bank Limited v. ITO, Ward No.5, Palakkad/ CIT(A), Thrissur/ Manager, Palakkad District Co-Operative Bank/ Manager, SBI, Palakkad/ Manager, State Bank of Travancore
Report Error