The Alanallur Service Co-Operative Ank Ltd. v. The ITO, Ward-1, Palakkad / The CIT (A), Thrissur / The ITAT, Kochi
|The Alanallur Service Co-Operative Ank Ltd.
|The ITO, Ward-1, Palakkad / The CIT (A), Thrissur / The ITAT, Kochi
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|attachment proceedings • stay petition
|No.5480 OF 2020(H) 2 JUDGMENT The grievance of the petitioner in the instant case is that against the order of assessment, Ext.P1 and appellate order Ext.P2, preferred a second appeal, Ext.P3 before the 3rd respondent ie. The Income Tax Appellate Tribunal along with the interim application, Ext.P4 dated 03.02.2020, till such time, the contemplated coercive measures against the petitioner may be kept in abeyance. Counsel for the Revenue submits that the writ petition would not lie as the remedy for the petitioner is to press the pending stay application before the ITAT. Having heard the learned counsel for the parties and apprised the paper book, I am of the view that the pleadings are bereft of any steps for taking of possession by making mention or otherwise before the ITAT. Be that as it may, considering the fact that no steps of demand or attachment proceedings under Section 281 of the Income Tax Act have been initiated, I dispose of the writ petition with a direction to 3rd respondent to consider and pass appropriate orders on WP(C). No.5480 OF 2020(H) 3 the application of stay in accordance with law, as expeditiously as possible within a period of 15 days from the date of receipt of a certified copy of this judgment.