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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF MARCH 2020 / 3RD CHAITHRA, 1942 WP(C).No.9153 OF 2020 PETITIONER/S: THE ARIYUR SERVICE CO-OPERATIVE BANK LTD.,KOTTOPADAM P.O., MANNARKKAD, PALAKKAD-678583, REPRESENTED BY ITS SECRETARY, N.P.KARTHIAYANI, AGED 49, W/O.CHANDRASEKHARAN, BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 1, AYAKAR BHAVAN, PALAKKAD-678014.WARD 1, AYAKAR BHAVAN, PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),THRISSUR-680021.THRISSUR-680021. 3THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: R1 & R2 BY SRI.JOSE JOSEPH, SC, IT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.03.2020, ALONG WITH WP(C).9155/2020, WP(C).9157/2020, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF MARCH 2020 / 3RD CHAITHRA, 1942 WP(C).No.9155 OF 2020 PETITIONER/S: THE ARIYUR SERVICE CO-OPERATIVE BANK LTD.,KOTTOPADAM P.O., MANNARKKAD, PALAKKAD-678583, REPRESENTED BY ITS SECRETARY, N.P.KARTHIAYANI, AGED 49, W/O.CHANDRASEKHARAN. BY ADVS. SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: OTHER PRESENT: R1 & R2 BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.03.2020, ALONG WITH WP(C).9153/2020, WP(C).9157/2020, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF MARCH 2020 / 3RD CHAITHRA, 1942 WP(C).No.9157 OF 2020 PETITIONER/S: THE ARIYUR SERVICE CO-OPERATIVE BANK LTD.,KOTTOPADAM P.O., MANNARKKAD, PALAKKAD-678583, REPRESENTED BY ITS SECRETARY, N.P.KARTHIAYANI, AGED 49, W/O.CHANDRASEKHARAN. BY ADVS. SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: OTHER PRESENT: R1 & R2 BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.03.2020, ALONG WITH WP(C).9153/2020, WP(C).9155/2020, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. Vinod Chandran, J. ------------------------------------- W.P(C) No.9153, 9155 and 9157 of 2020-------------------------------------Dated this the 23[rd] day of March, 2020 JUDGMENT These writ petitions are against the recovery initiated while appeals are pending. The issue is also withrespect to the coverage of the petitioner under Section 80P ofthe Income Tax Act, 1961, which has to be adjudicated on thebasis of the Full Bench decision inMavilayil ServiceCo-operative Bank Limitedv.Commissioner of Income Tax, Calicut[2019 (2) KHC 287 (FB)]. 2. In the present case, the demand is with respect toassessment years 2013-14, 2014-15 and 2015-16. Exhibit P3 secondappeal along with Exhibit P4 stay petition in the respectivewrit petitions are pending before the Tribunal. In thecircumstance of the case, I am of the opinion that there shallbe a stay of recovery till the appeals are disposed of. The writ petitions are disposed of with the abovedirection, without any observation on the merits of the matter. Vku/- Sd/-K.VINOD CHANDRANJUDGE APPENDIX OF WP(C) 9153/2020 PETITIONER'S/S EXHIBITS: APPENDIX OF WP(C) 9155/2020 PETITIONER'S/S EXHIBITS: APPENDIX OF WP(C) 9157/2020