IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, 03RD DAY OF SEPTEMBER 2019 / 12TH BHADRA, 1941 WP(C).No.23816 OF 2019(B) PETITIONER: KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD. NO.P 373, MANNARKKAD COLLEGE P.O., KUMARAMPUTHUR, MANNARKKAD, PALAKKAD-678 583, REPRESENTED BY ITS SECRETARY IN CHARGE, N.KRISHNADAS, AGED 57, S/O.RAGHAVAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKKAD-678014. 2 COMMISISONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680 021. BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.09.2019, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.23816 OF 2019(B) 2 JUDGMENT petitioner filed appeal in Ext.P2 aggrieved by order of assessment in Ext.P1 made under Section 143(3) of Income Tax Act. petitioner has filed appeal along with Ext.P3 stay petition. petitioner prays for appropriate direction to appellate authority to consider and dispose of Ext.P3 expeditiously. 2. case of petitioner is that either mere filing of appeal or mere pendency of appeal does not amount to granting stay by appellate authority. delay in considering and disposing of Ext.P3 results in assessing officer taking steps for recovering tax amount which is under challenge in Ext.P2. assessing officer, if is successful in his effort statutory appeal would become either academic or ineffective. It is further contended by petitioner that in manner law provides for protecting WP(C).No.23816 OF 2019(B) 3 interest of appellant pending appeal, order on stay petition is passed expeditiously. Hence writ petition. 3. Perused Ext. P1, P2 and P3. Prima facie I am satisfied that case is made out for issuing necessary directions to second respondent to dispose of stay petition in Ext.P3. Having regard to limited prayer and grounds referred to above, this Court is satisfied that writ petition can be disposed of by this order: (a) appellate authority/second respondent considers and disposes of Ext.P3 application as early as possible, preferably within two months from date of receipt of copy of this judgment. (b) respondents are directed not to take coercive steps or recover amounts determined in orders under appeal for ten weeks from today. SD/- S.V.BHATTI JUDGE DCS WP(C).No.23816 OF 2019(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2014-15. EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2014-15. Kumaramputhur Service Co-Operative Bank Ltd. v. Income-tax Officer Ward 4, Palakkad / Commissioner of Income-tax (Appeals), Thrissur