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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 19TH DAY OF AUGUST 2019 / 28TH SRAVANA, 1941 WP(C).No.22496 OF 2019 PETITIONER/S: THE MANNARKKAD RURAL SERVICE CO-OPOERATIVE BANK LTD.NO. P 922, 8/767, MANNARKKAD, PALAKKAD - 678 582, REPRESENTED BY ITS SECRETARY, M. PURUSHOTHAMAN, AGED 52, S/O. MADHAVANA NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKKAD - 678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR - 680 001.SAKTHAN NAGAR, THRISSUR - 680 001. 3THE PALAKKAD DISTRICT CO-OPERATIVE BANK LTD.HEAD OFFICE, SULTHANPET, PALAKKAD, REPRESENTED BY ITS CHIEF GENERAL MANAGER.HEAD OFFICE, SULTHANPET, PALAKKAD, REPRESENTED BY ITS CHIEF GENERAL MANAGER. SC SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.22496 OF 2019 JUDGMENT Heard Sri. Harisankar V.Menon, the learned counsel for the petitioner and Sri. Jose Joseph, the learned Standing Counsel forrespondents. 2.Petitioner refers to and relies on Ext.P5 judgment in W.A No.1536 of 2019 and connected cases dated 01.07.2019 to contend that the Division Bench directed disposal of appeal andalso stay of recovery proceedings during the pendency of theappeal. 3.The learned Standing Counsel admits that the facts ofthe case are substantially same and similar to the facts noted bythe Division Bench in Ext.P5, hence can be followed. The writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 2[nd] respondent to consider and disposeof the subject statutory appeal filed by the petitioner herein at WP(C) NO.22496 OF 2019 -3- the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd, v. The Commissionerof Income Tax, Calicut[2019 (2) KHC 287] and to keep inabeyance recovery proceedings and collection of tax assessed,pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE JS WP(C) NO.22496 OF 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORTHE YEAR 2016-17 EXHIBIT P4COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P5 COPY OF JUDGMENT IN WA NO.1529/19 OF THIS HON'BLE COURT.