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 FRIDAY, THE 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 WP(C).No.3395 OF 2020(Y) PETITIONER/S: THE MANAKARA SERVICE CO-OPERATIVE BANK LTD.MANKARA P.O., PALAKKAD-678 643, REPRESENTED BY ITS SECRETARY, P.BABU BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERINCOME TAX DEPARTMENT, WARD NO.1, PALAKKAD-678 001INCOME TAX DEPARTMENT, WARD NO.1, PALAKKAD-678 001 2THE COMMISSIONER OF INCOME TAX (APPEALS),INCOME TAX DEPARTMENT, THRISSUR-680 001 OTHER PRESENT: SC NAVANEETH N NATH FOR JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON07.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 7th day of February, 2020 Heard Harisankar V. Menon, the learned counsel for thepetitioner and Sri.Navaneeth N. Nath holding for Sri. JoseJoseph, the learned Standing Counsel for respondents. 2.Petitioner refers to and relies on judgment dated01.07.2019 in W.A No.1529 of 2019 and connected cases tocontend that the Division Bench directed disposal of appeals andgranted stay of recovery during the pendency of the appeals. 3.The learned Standing Counsel admits that the facts ofthe case are substantially same and similar to the facts noted bythe Division Bench in W.A.No.1529/2019, hence can be followed. Hence, the writ petition is disposed of directing theCommissioner 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 [2019 (2)KHC 287] and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. Dxy Sd/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT