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 FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.35532 OF 2019(N) PETITIONER: THE KECHERY SERVICE CO-OPERATIVE BANK LTD. NO.R286,KECHERY P.O., THRISSUR-680 501, REPRESENTED BY ITS SECRETARY, DAVIS.P.A., AGED 44, S/O.P.D.ANTHONY. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 1 AND TPS, IIND FLOOR, CITY PLAZA, WEST NADA, GURUVAYUR-680 101. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680 021. BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, thepetitioner has preferred Ext.P2 appeal together with Ext.P3 stay petitionbefore the 2[nd] respondent. The 2[nd] respondent by Ext.P4 order passed aconditional order of stay in the stay application directing the petitionerto deposit 20% of the disputed amount as a condition for grant of stay ofrecovery of the balance amount pending disposal of the appeal. It issubmitted by the learned counsel for the petitioner that the issueinvolved in the appeal is the deduction allowable under Section 80P ofthe Income Tax Act, and in similar cases, this Court has directed theAppellate Authority to consider and pass orders in the appeal withoutinsisting on the deposit of any disputed amount as a condition for grantof stay of recovery of the assessed amount pending disposal of theappeal. 2. I have heard the learned counsel appearing for the petitionerand also the learned Standing counsel appearing for the respondents. On a consideration of the facts and circumstances of the case asalso the submissions made across the Bar and taking note of the fact thatin similar matters, this Court has directed the Appellate Authority toconsider and pass orders in the appeal and stayed the recovery ofdisputed amounts pending disposal of the appeal, this Writ petition is disposed by quashing Ext.P4 conditional order, and directing the 2[nd]respondent to consider and pass orders on Ext.P2 appeal within an outertime limit of six months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. It is made clear that recoverysteps for recovery of amounts confirmed against the petitioner by Ext.P1assessment order shall be kept in abeyance till such time as orders arepassed by the 2[nd] respondent as directed above and communicated to thepetitioner. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd] respondent, forfurther action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE APPENDIX PETITIONER'S/S EXHIBITS: RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE