By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28698 OF 2019 PETITIONER: THE EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD.,NO.R-137, EDATHIRINJI.P.O., THRISSUR-680122, REPRESENTED BY ITS SECRETARY, C.K.SURESH BABU, AGED S/O.KOCHURAMAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 2(1), INCOME TAX DEPARTMENT, SAKTHANTHAMPURAM NAGAR, THRISSUR-680001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHANTHAMPURAN NAGAR, THRISSUR-680001. OTHER PRESENT: SC, JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2019,ALONG WITH W.P(C)NO.28669/2019, W.P(C)NO 28671/2019,W.P(C)NO 28680/2019, W.P(C)NO 28675/2019 & W.P(C)NO. 28690/2019THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28698 OF 2019 & CONNECTED CASES : 2 : IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28690 OF 2019 PETITIONER: THE EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD.,NO. R-137, EDATHIRINJI P.O, THRISSUR-680 122, REPRESENTED BY ITS SECRETARY, C.K. SURESH BABU, S/O. KOCHURAMAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICERWARD 2(1), INCOME TAX DEPARTMENT, SAKTHANTHAMPURAN NAGAR, THRISSUR-680 001 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHANTHAMPURAN NAGAR, THRISSUR-680 001 OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2019, ALONG WITH W.P(C)NO.28669/2019, W.P(C)NO 28671/2019,W.P(C)NO 28680/2019, W.P(C)NO 28675/2019& W.P(C)NO. 28698/2019THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28698 OF 2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28675 OF 2019 PETITIONER: THE EDATHIRINJI SERVICE CO-OPERATIVE BANK LTDNO.R-137, EDATHIRINJI P. O., THRISSUR - 680 122, REPRESENTED BY ITS SECRETARY, C. K. SURESH BABU, AGED 57, S/O. KOCHURAMAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICERNAGAR, THRISSUR - 680 001. WARD 2(1), INCOME TAX DEPARTMENT, SAKTHANTHAMPURAN 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHANTHAMPURAN NAGAR, THRISSUR - 680 001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2019, ALONG WITH W.P(C)NO.28669/2019, W.P(C)NO 28671/2019,W.P(C)NO 28680/2019, W.P(C)NO 28698/2019, W.P(C)NO. 28690/2019THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28698 OF 2019 & CONNECTED CASES : 4 : IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28680 OF 2019 PETITIONER: THE EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD.,NO.R-137, EDATHIRINJI P.O., THRISSUR - 680 122, REPRESENTED BY ITS SECRETARY, C.K.SURESH BABU, AGED57, S/O.KOCHURAMAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 2(1), INCOME TAX DEPARTMENT, SAKTHANTHAMPURAM NAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHANTHAMPURAM NAGAR, THRISSUR - 680 001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2019, ALONG WITH W.P(C)NO.28669/2019, W.P(C)NO 28671/2019,W.P(C)NO 28698/2019, W.P(C)NO 28675/2019 & W.P(C)NO. 28690/2019THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 2(1), INCOME TAX DEPARTMENT, SAKTHANTHAMPURAM NAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHANTHAMPURAM NAGAR, THRISSUR - 680 001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2019, ALONG WITH W.P(C)NO.28669/2019, W.P(C)NO 28671/2019,W.P(C)NO 28698/2019, W.P(C)NO 28675/2019 & W.P(C)NO. 28690/2019THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28671 OF 2019 PETITIONER/S: THE EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD.NO.R-137, EDATHIRINJI P. O., THRISSUR - 680 122, REPRESENTED BY ITS SECRETARY, C. K. SURESH BABU, AGED 57, S/O. KOCHURAMAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER WARD 2(1), INCOME TAX DEPARTMENT, SAKTHANTHAMPURAN NAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHANTHAMPURAN NAGAR, THRISSUR - 680 001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2019, ALONG WITH W.P(C)NO.28669/2019, W.P(C)NO 28698/2019,W.P(C)NO 28680/2019, W.P(C)NO 28675/2019, W.P(C)NO. 28690/2019THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28698 OF 2019 : 6 : IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28669 OF 2019 PETITIONER/S: THE EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD.,NO.R-137, EDATHIRINJI P.O., THRISSUR - 680 122, REPRESENTED BY ITS SECRETARY, C.K.SURESH BABU, AGED57, S/O.KOCHURAMAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER, WARD 2 (1), INCOME TAX DEPARTMENT, SAKTHANTHAMPURANNAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHANTHAMPURAN NAGAR, THRISSUR - 680 001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2019, ALONG WITH W.P(C)NO.28698/2019, W.P(C)NO 28671/2019,W.P(C)NO 28680/2019, W.P(C)NO 28675/2019, W.P(C)NO. 28690/2019THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28698 OF 2019 JUDGMENT In all these writ petitions, the petitioner seeks disposal of the appealpending before the 2[nd] respondent for various assessment years under theIncome Tax Act and a stay of recovery of amounts confirmed by theassessment orders concerned, pending disposal of the appeal. I note that in allthese matters, the issue pertains to the grant of deduction under Section 80Pof the IT Act, to Co-operative Societies. In these matters, a Division Bench ofthis Court has directed that there should be no recovery proceedings againstthe assessees, pending disposal of the appeals by the 1[st] Appellate Authority.Taking cue from the said judgment of this Court, I dispose these writ petitionswith a direction to the 2[nd] respondent Appellate Authority to consider and passorders on Ext.P2 appeal in all these writ petitions, within an outer time limit ofsix months from the date of receipt of a copy of this judgment, after hearingthe petitioner. It is made clear that recovery steps for recovery of theamounts confirmed against the petitioner by Ext.P1 assessment orders, in allthe writ petitions, shall be kept in abeyance till such time as orders are passedby the 2[nd] respondent as directed and the orders communicated to thepetitioner. The petitioner shall produce a copy of the writ petition togetherwith a copy of this judgment, before the 2nd respondent, for further action. SJ Sd/- A.K.JAYASANKARAN NAMBIARJUDGE WP(C).No.28698 OF 2019 SJ Sd/- A.K.JAYASANKARAN NAMBIARJUDGE WP(C).No.28698 OF 2019 APPENDIX OF WP(C)No.28698 OF 2019 EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28.3.2016. COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2013-14 DATED18.4.2016. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2013-14 DATED 18.4.2016. WP(C).No.28698 OF 2019 & CONNECTED CASES APPENDIX OF WP(C).No.28690 OF 2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15.2ND RESPONDENT FOR 2014-15. EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15.BEFORE THE 2ND RESPONDENT FOR 2014-15. WP(C).No.28698 OF 2019 APPENDIX OFWP(C).No.28675 OF 2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010 -11 EXHIBIT P2THE 2ND RESPONDENT FOR 2010 -11 COPY OF APPEAL FILED BY THE PETITIONER BEFORE EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2010-11 WP(C).No.28698 OF 2019 APPENDIX OF WP(C).No.28680 OF 2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2015-16. EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2015-16. WP(C).No.28698 OF 2019 APPENDIX OFWP(C).No.28671 OF 2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009 -10 EXHIBIT P2THE 2ND RESPONDENT FOR 2009 -10THE 2ND RESPONDENT FOR 2009 -10 COPY OF APPEAL FILED BY THE PETITIONER BEFORE EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2009 -10 WP(C).No.28698 OF 2019 APPENDIX OF WP(C).No.28669 OF 2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2008-09. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2008-09. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2008-09.