IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, 13TH DAY OF JANUARY 2020 / 23RD POUSHA, 1941 WP(C).No.657 OF 2020(F) PETITIONER/S: AVANANKUZHI SERVICE CO-OPERATIVE BANK LTD. NO.2387 AVANANKUZHI, NEYYATTINKARA TALUK, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY, P.S.JAYASREE, W/O. BIJU RADHAKRISHNAN, AGED 50 YEARS, RESIDING AT VARUTHATTIL, MANGALATH KONAM, KATTACHALKUZHI P.O., THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.BABU S. NAIR SMT.SMITHA BABU SRI.P.A.RAJESH SMT.SHAMSEERA. C.ASHRAF SHRI.SUJIL C.S. RESPONDENTS: 1 INCOME TAX OFFICER WARD 2(2), OFFICE OF JOINT COMMISSIONER OF INCOME TAX, RANGE 2, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAAKR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WPC No. 657 of 2020 2 ALEXANDER THOMAS, J. WP(C).NO.657 of 2020 Dated this 13th day of January, 2020 JUDGMENT prayers in above Writ Petition (Civil) are as follows: i) Issue writ of certiorari or any other appropriate writs, orders or directions, directing 2 nd respondent to consider Exhibit P5 application for stay and Ext. P4 appeal filed by petitioner against Exhibit P2 assessment order for assessment year 2017-18, forthwith. ii) Issue of writ of mandamus or any other appropriate writ, orders or directions, directing 1st respondent not to recover amounts as per Ext. P2 and P3, until Exhibit P4 appeal and Exhibit P5 application for stay filed by petitioner, is considered by 2 nd respondent Appellate Authority. ii) Grant such other reliefs as his Hon'ble Court may deem fit and proper in circumstances of case. 2. Heard Sri. Babu S Nair learned counsel appearing for petitioner and Sri.Christopher Abraham learned Standing Counsel for Income Tax Department, Government of India, appearing for respondents. 3. Being aggrieved by impugned Ext.P2 assessment order, petitioner has filed Ext.P4 appeal before 2 nd respondent Appellate Authority without delay and has also preferred Ext. P5 stay application in Ext.P4 appeal, which is also pending before 2nd respondent Appellate Authority. complaint of petitioner is that, in meanwhile, 1st WPC No. 657 of 2020 3 respondent has caused to issue Ext.P3 demand notice for enforcement of impugned Ext.P2 assessment order, when Ext. p4 appeal and Ext. P5 stay application are pending before 2nd respondent Appellate Authority. 4. Taking note of facts and circumstance of this case, it is ordered that 2nd respondent Appellate Authority will take up for consideration Ext. P5 stay application, without any further delay and after affording reasonable opportunity of being heard to petitioner, through authorised representative/counsel if any, will pass orders on said stay application, within 2 months from date of production of certified copy of this order. Until orders are passed on Ext. P5 stay application as afore directed, further steps including Ext. P3 demand notice, for enforcement of impugned Ext. P2 assessment order shall be kept in abeyance by respondents concerned. With these observations and directions, above Writ Petition (Civil) stands finally disposed of. (Sd/-) ALEXANDER THOMAS LU JUDGE WPC No. 657 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF RETURNS FILED BY PETITIONER FOR ASSESSMENT YEAR 2017-18. EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER ISSUED BY FIRST RESPONDENT DATED, 12.12.2019. EXHIBIT P3 TRUE COPY OF NOTICE OF DEMAND ISSUED TO PETITIONER BY FIRST RESPONDENT DATED, 12.12.2019. EXHIBIT P4 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED, 1.1.2020 ALONG WITH ACKNOWLEDGMENT OF RECEIPT. EXHIBIT P5 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXHIBIT P4 APPEAL DATED, 2.1.2020 // True Copy // PA to Judge Avanankuzhi Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(2), Thiruvananthapuram / Commissioner of Income-tax (Appeals), Thiruvananthapuram