The Nellimoodu Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward - 2 (2), Thiruvananthapuram / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
[Citation -2017-LL-1009-18]

Citation 2017-LL-1009-18
Appellant Name The Nellimoodu Service Co-Operative Bank Ltd.
Respondent Name The Income-tax Officer, Ward - 2 (2), Thiruvananthapuram / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 09/10/2017
Judgment View Judgment
Keyword Tags co-operative bank • stay petition • demand notice • recovery proceeding
Bot Summary: No. 32005 of 2017 Dated this the 9th day of October, 2017 JUDGMENT Against Exts.P2 and P4 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P6 and P8 appeals together with Exts.P7 and P9 stay petitions before the 2nd respondent. It is the case of the petitioner that, even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P10 demand notice. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 2nd respondent shall consider and pass orders on Exts.P7 and P9 stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. No. 32005 of 2017 ii) Recovery steps pursuant to Ext.P10 demand notice shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. Iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2nd respondent, for further action.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY 9TH DAY OF OCTOBER 2017/17TH ASWINA, 1939 , WP(C).No. 32005 of 2017 (A) PETITIONER(S): NELLIMOODU SERVICE CO-OPERATIVE BANK LTD. NO.2639 REPRESENTED BY ITS SECRETARY NELLIMOODU P.O., , THIRUVANANTHAPURAM DISTRICT-695 524. BY ADVS.SRI.V.G.ARUN, SRI.T.R.HARIKUMAR, SRI.JAIBY PAUL, SRI.ARJUN RAGHAVAN, SRI.ADITHYA RAJEEV. RESPONDENT(S): 1. INCOME TAX OFFICER, WARD - 2 (2), OFFICE OF JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003. 2. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. BY SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2017, COURT ON SAME DAY DELIVERED FOLLOWING: rs. WP(C).No. 32005 of 2017 (A) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT-P1: TRUE COPY OF CERTIFICATE DATED 13.04.2016, ISSUED BY JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), THIRUVANANTHAPURAM. EXHIBIT-P2: TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2011-2012 DATED 04.03.2016. EXHIBIT-P3: TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 04.03.2016. EXHIBIT-P4: TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2014-2015 DATED 29.12.2016. EXHIBIT-P5: TRUE COPY OF DEMAND NOTICE DATED 29.12.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT-P6: TRUE COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 08.04.2016. EXHIBIT-P7: TRUE COPY OF STAY PETITION DATED 18.03.2016, FILED BY PETITIONER IN EXT.P6 APPEAL. EXHIBIT-P8: TRUE COPY OF APPEAL MEMORANDUM FILED AGAINST EXT-P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 09.01.2017. EXHIBIT-P9: TRUE COPY OF STAY PETITION DATED 10.01.2017, FILED BY PETITIONER IN EXT-P8 APPEAL. EXHIBIT-P10: TRUE COPY OF NOTICE NO.AAABN0400/ITO, W-2(2)/ TVM/2017-18 DATED 25.08.2017. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 32005 of 2017 ===================================================== Dated this 9th day of October, 2017 JUDGMENT Against Exts.P2 and P4 assessment orders under Income Tax Act, petitioner has preferred Exts.P6 and P8 appeals together with Exts.P7 and P9 stay petitions before 2nd respondent. It is case of petitioner that, even prior to considering stay petition, recovery steps are taken by respondents against petitioner for recovery of amounts confirmed by Ext.P10 demand notice. 2. I have heard learned counsel for petitioner and also learned Government Pleader for respondents. 3. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with following directions: i) 2nd respondent shall consider and pass orders on Exts.P7 and P9 stay petitions within period of two months from date of receipt of copy of this judgment, after hearing petitioner. -2- W.P.(C). No. 32005 of 2017 ii) Recovery steps pursuant to Ext.P10 demand notice shall be kept in abeyance till orders are passed by 2nd respondent as directed above and communicated to petitioner. iii) petitioner shall produce copy of writ petition along with copy of this judgment, before 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das/ 09.10.2017 Nellimoodu Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward - 2 (2), Thiruvananthapuram / Commissioner of Income-tax (Appeals), Thiruvananthapuram
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