IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, 15TH DAY OF OCTOBER 2019 / 23RD ASWINA, 1941 WP(C).No.27327 OF 2019 PETITIONER: CHAVASSERY SERVICE CO-OPERATIVE BANK C-39, P.O.CHAVASSERY, MATTANUR VIA, KANNUR-670702, REPRESENTED BY ITS SECRETARY SATHEESH CHANDRAN K.P. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA SRI.ARJUN S.RAJ RESPONDENTS: 1 INCOME TAX OFFICER, WARD-3, KANNUR RANGE, KANNUR-670006. 2 PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE- 673001. 3 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. BY ADV.SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2019, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.27327 OF 2019 2 JUDGMENT Against Ext.P1 assessment order under Income Tax Act for assessment year 2016-2017, petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before 3 rd 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.P1 assessment order. 2. I have heard learned counsel appearing for petitioner and also learned Standing counsel appearing for respondents. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with following directions: 1. 3rd respondent shall consider and pass reasoned orders on Ext.P3 stay petition within period of six weeks from date of receipt of copy of this judgment, after hearing petitioner. WP(C).No.27327 OF 2019 3 2. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by 3 rd respondent as directed above and communicated to petitioner. 3. petitioner shall produce copy of writ petition together with copy of this judgment, before 3rd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns WP(C).No.27327 OF 2019 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1 TRUE COPY OF ASSESSMENT ORDER DATED 24.12.2018 PASSED BY 1ST RESPONDENT UNDER SECTION 143(3) OF ACT FOR AY 2016-17 EXHIBIT P2- TRUE COPY OF FIRST APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR AY 2016-17 EXHIBIT P3- TRUE COPY OF APPLICATION OF STAY FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR AY 2016-17 RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE Chavassery Service Co-Operative Bank v. Income-tax Officer, Ward-3, Kannur Range, Kannur / Principal Commissioner of Income-tax, Kozhikode / Commissioner of Income-tax (Appeals), Kozhikode