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 WEDNESDAY, THE 26TH DAY OF FEBRUARY 2020 / 7TH PHALGUNA, 1941WP(C).No.5474 OF 2020(H) PETITIONER/S: THE KUTHIATHODE CO-OPERATIVE URBAN SOCIETY LTD.NO.1051,ERAMALLOOR P.O., CHERTHALA, ALAPPUZHA DISTRICT - 688 537, REPRESENTED BY ITS SECRETARY, SYAM B.N., AGED 43,S/O.NARAYANA PANICKER. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER,INCOME TAX DEPARTMENT, WARD 5, ARATTUKULANGARA COMPLEX, A.N.PURAM, ALAPPUZHA - 688 011. 2THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM - 686 001. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2 - JUDGMENT Dated this the 26th day of February 2020 Heard Adv.Harisankar V.Menon, for petitioner and Adv.Jose Joseph, the Standing Counsel for respondents. 2.Petitioner refers to and relies on judgment dated01.07.2019 in W.A No.1536 of 2019 and connected cases tocontend that the Division Bench directed disposal of appealand granted stay of recovery proceedings during the pendencyof the appeal. 3.The learned Standing Counsel admits that the factsof the case are substantially same and similar to the factsnoted by the Division Bench in W.A. No.1536 of 2019, hence canbe followed. Hence, the writ petition is disposed of directing the --3 Commissioner of Income Tax (Appeals)/ 2[nd] respondent toconsider and dispose of the statutory appeal filed by thepetitioner 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[1] and to keep inabeyance recovery proceedings and collection of tax assessed,pending disposal of such appeal. JS Sd/- S.V.BHATTIJUDGE -4 - APPENDIX PETITIONER'S/S EXHIBITS:EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18.COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18.COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2 EXHIBIT P3