Case Law Details
Chirayinkeezhu Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court)
The case projected in this Writ Petition (Civil) are as follows: The petitioner is a primary agricultural credit society registered as per the provisions of the KCS Act. Ext.P-1 order was issued under Sec.271 B for the assessment year 2015-16 against the petitioner. Aggrieved by the said order, the petitioner filed appeal and stay petition before the 2nd respondent. While awaiting orders on stay petition, it was informed vide Ext.P-2 communication that appeals are defective and defects have to be cured within 15 days. Ext.P-4 appeal was filed after curing the defects, after 7 days of the stipulated time. Later Ext.P-5 stay petition was also filed apprehending recovery proceedings. Ext.P6 is the order issued by the 2nd respondent dismissing the appeal stating that defects are not cured. It is in the light these averments and contentions that the petitioner has filed the instant Writ Petition (Civil) with the following prayers:
“i. To issue a writ of certiorari calling for the records leading to the issuance of Exhibit P6 and quash the same;
ii. To issue a writ of mandamus or any other writ, order or direction, directing the 1st respondent not to proceed with recovery of the demand based on Exhibit P1 penalty order for the assessment year 2015-2016, till Exhibit P4 appeal as well as Exhibit P5 stay petition are disposed of by the 2nd respondent;
And
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