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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5067 OF 2020(G) PETITIONER: THE KALLADIKODE SERVICE CO-OPERATIVE BANK LTD.NO.7489,KALLADIKODE P.O., PALAKKAD-678 596, REPRESENTED BY ITS SECRETARY, BINOY JOSEPH, AGED 44, S/O. JOSEPH P.U. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 4, AYAKAR BHAVAN, PALAKKAD-678 014.WARD 4, AYAKAR BHAVAN, PALAKKAD-678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, THRISSUR-680001.3THE INCOME TAX APPELLATE TRIBUNALAYAKAR BHAVAN, KAKKANADU, KOCHI-682 030, REPRESENTED BY ITS REGISTRAR. JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 24th day of February 2020 The petitioner, a co-operative society filed an appeal as against the assessment order under the Income Tax Act before the 3rdrespondent. The assessing authority insisted payment of 20% of thedisputed tax to grant stay against recovery, pending appeal. In the light of the various judgments of this Court, the appellate authority-3rd respondent is directed to dispose the appeal within aperiod of two months after issuing notice to the petitioner. Till then,the recovery proceedings shall be kept in abeyance. Orderedaccordingly. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 22.12.2017. EXHIBIT P2COPY OF APPEALLATE ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 10.12.2019. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2015-16 DATED 5.2.2020. EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5.2.2020. RESPONDENTS' EXHIBITS:- NIL //TRUE COPY P.A. TO JUDGE