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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI MONDAY, THE 05TH DAY OF AUGUST 2019 / 14TH SRAVANA, 1941 WA.No.1681 OF 2019 AGAINST THE JUDGMENT IN WP(C) 17750/2019(P) OF HIGH COURT OFKERALA APPELLANT/PETITIONER: THE THADUKKASSERY SERVICE CO-OPERATIVE BANK LIMITED,NO. F 534, KERALASSERRY P.O, KONGAD, PALAKKAD-678 641, REPRESENTED BY ITS SECRETARY, VIJAYAKUMARI M.P, AGED 50, D/O. NARAYANAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 2, AYAKAR BHAVAN, PALAKKAD-678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR-680 001 SRI JOSE JOSEPH SC FOR INCOME TAX THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON05.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM &R. NARAYANA PISHARADI, JJ. ----------------------------------------------- W.A.No. 1681 OF 2019 --------------------------------------------------- Dated this the 5[th ] day of August, 2019 JUDGMENT Abdul Rehim,J A batch of identical writ appeals were disposed of bythis Court through the judgment in W.A No. 1639/2019 andconnected cases, dated 19.07.2019. The circumstancesprevailing are identical in nature. Hence, by following the saidjudgment, we are inclined to allow the above writ appeal. 2.Therefore, the above writ appeal is hereby allowed.The impugned judgment in WP(C) No. 11750/2019 is hereby setaside. The order passed by the Commissioner of Income Tax(Appeals), Thrissur in I.T.A No. 311/18-19 is hereby set aside tothe extent it insisted upon payment of 20% of the balancedemand for granting stay, pending disposal of the appeal. TheAppellate Authority is directed to consider and pass appropriateorders in the appeal itself after affording opportunity of hearingto both sides, at the earliest. Collection and recovery of the disputed demand shall be kept in abeyance till the disposal of theappeal. Sd/-C.K. ABDUL REHIM, JUDGE. Sd/-R. NARAYANA PISHARADI, JUDGE. lsn -:4:-