IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 10TH MAY 2011 / 20TH VAISAKHA 1933 WP(C).No. 13238 of 2011(D) -------------------------- PETITIONER(S): --------------- M/S.INDIA COFFEE BOARD WORKERS' CO-OPERATIVE SOCIETY, MACHINGAL LANE, THRISSUR, REP. BY ITS SECRETARY SRI.E.S.JOJI. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE INCOME TAX OFFICER, WARD-2(2), THRISSUR-680001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-V, KERA BHAVAN, 6TH FLOOR, SRVHS ROAD, KOCHI-682011. 3. THE MANAGER, AXIS BANK, THRISSUR BRANCH, THRISSUR-680001. BY S.C.SRI.JOSE JOSEPH FOR R1 & R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ---------------------------- W.P.(C)No.13238 of 2011 ---------------------------- Dated 10th May, 2011 JUDGMENT The petitioner Co-operative Society filed this writ petition on being aggrieved by Ext.P5. Earlier, against Ext.P1 assessment order the petitioner has preferred an appeal on 9.2.2011. Along with the appeal the petitioner has filed Ext.P2(b) application for condonation of delay in filing the appeal and Ext.P2(a) application to stay the operation and implementation of Ext.P1 order. According to the petitioner, pending decisions on Exts.P2(b) and P2(a) and the appeal the first respondent issued Ext.P5 notice under section 226(3) of the Income Tax Act, 1961 to the third respondent. It is against initiation of the said garnishee proceedings that this writ petition has been filed. 2. I have heard the learned counsel appearing for the petitioner and also the learned Standing Counsel for respondents 1 and 2. 3. Considering the fact that the petitioner has preferred Ext.P2 appeal against Ext.P1 assessment order and moved Exts.P2(b) and P2(a) applications along with the appeal and taking into account the fact that no orders have so far been passed thereon, I am inclined to dispose of this writ petition as hereunder:- WP(C).No.13238/2011 2 The second respondent shall take up Ext.P2 (b) application for condonation of delay in filing the appeal and pass appropriate orders thereon. Subject to the decision thereon, the second respondent shall also take a decision on Ext.P2(a) stay petition and the appeal preferred against Ext.P1 assessment order. This shall be done within a period of one month. Till such orders have been passed, garnishee proceedings initiated against the petitioner as per Ext.P5 shall be kept in abeyance. Sd/- C.T.RAVIKUMAR Judge TKS // true copy // P.S. to Judge