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, 1941WP(C).No.21015 OF 2019(B) PETITIONER/S: THE KALLADIKODE SERVICE CO-OPERATIVE BANK LTDNO. P 7489, KALLADIKKODE, PALAKKAD - 678596, REPRESENTED BY ITS SECRETARY, BINOY JOSEPH, AGED 43, S/O. JOSEPH BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 19.08.2019, ALONG WITH WP(C).20995/2019(Y),THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.21015 & 20995 OF 2019 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.20995 OF 2019(Y) PETITIONER/S: THE ALANALLUR SERVICE CO-OPERATIVE BANK LTDNO.F 1178, ALANALLUR, MANNARKKAD, PALAKKAD-678 601, REPRESENTED BY ITS SECRETARY, SREENIVASAN P., AGED 47, S/O. SANKARAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 4, AYAKAR BHAVAN, PALAKKAD-678 014.WARD 4, AYAKAR BHAVAN, PALAKKAD-678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR-680 001.SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.08.2019, ALONG WITH WP(C).21015/2019(B), THE COURT ONTHE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Heard Sri. Harisankar V.Menon, the learned counsel for the petitioners and Sri. Jose Joseph, the learned StandingCounsel for respondents. 2.Petitioners refer to and rely on Ext.P5 judgmentdated 01.07.2019 in W.A No.1529 of 2019 and connected cases Petitioners refer to and rely on Ext.P5 judgment to contend that the Division Bench directed disposal of appealsand granted stay of recovery during the pendency of theappeals. 3.The learned Standing Counsel admits that the factsof these cases are substantially same and similar to the facts noted by the Division Bench in Ext.P5, hence the judgment inExt.P5 can be followed. Hence, the writ petitions are disposed of directing theCommissioner of Income Tax (Appeals)/ 2[nd] respondent to WP(C) NO.21015 & 20995 OF 2019 consider and dispose of the statutory appeals filed by thepetitioners herein at the earliest taking note of the Full Benchdecision reported in The Mavilayi Service Co-operative BankLtd, v. The Commissioner of Income Tax, Calicut[2019 (2) KHC287] and to keep in abeyance recovery proceedings andcollection of tax assessed, pending disposal of such appeals. JS Sd/- S.V.BHATTI JUDGE WP(C) NO.21015 & 20995 OF 2019 APPENDIX OF WP(C) 21015/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE 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.1529/2019 OF THIS HON'BLE COURT. APPENDIX OF WP(C) 20995/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 26.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 18.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 16.1.2019. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 16.7.2019. EXHIBIT P5 COPY OF JUDGMENT IN WA NO.1529/2019 OF THIS HON'BLE COURT DATED 1.7.2019.