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.5027 OF 2020(C) PETITIONER: THE KUMARAMPUTHUR CO-OPERATIVE SERVICE HOUSING SOCIETY LTD.NO.P.813,KUMARAMPUTHUR MANNARKKAD, PALAKKAD 678 583, REPRESENTED BY ITS SECRETARY SANKARANARAYANAN.T., AGED 57, S/O. GOVINDAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 4, AYAKAR BHAVAN, PALAKKAD 678 014. 2THE COMMISSIONER OF INCOME TAX(APPEALS), SAKTHAN NAGAR, THRISSUR 680 021. 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 2ndrespondent. 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 appellateauthority-2nd 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. SAS/24/02/2020 Sd/- A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 26.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPLENDENT 2013-14 DATED 31.01.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.01.2020. RESPONDENTS' EXHIBITS NIL //TRUE COPY// P.A. TO JUDGE