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 TUESDAY, THE 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941WP(C).No.5326 OF 2020(M) PETITIONER: THE PALLASSANA AGRICULTURAL IMPROVEMENT CO-OPERATIVE SOCIETY LTD.,PALLASSANA P.O., CHITTUR, PALAKKAD - 678 505, REPRESENTED BY ITS PRESIDENT, MAHESH P.V., AGED 43,S/O.SIVASANKARAN. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 5, AYAKAR BHAVAN, PALAKKAD - 678 014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR - 680 021. OTHER PRESENT: SC SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 25th day of February 2020 Heard Sri. Harisankar V.Menon, the learned counsel for the petitioner and Sri. Jose Joseph, the learned Standing Counsel for respondents. 2.Petitioner refers to and relies on judgment dated 01.07.2019 inW.A No.1536 of 2019 and connected cases to contend that the Division Benchdirected disposal of appeal and granted stay of recovery proceedings duringthe pendency of the appeal. 3.The learned Standing Counsel admits that the facts of the case aresubstantially same and similar to the facts noted by the Division Bench inW.A. No.1536 of 2019, hence can be followed. Hence, the writ petition is disposed of directing the Commissioner ofIncome Tax (Appeals)/ 2[nd] respondent to consider and dispose of the statutoryappeal filed by the petitioner herein at the earliest taking note of the Fullv.Bench decision reported in The Mavilayi Service Co-operative Bank Ltd,The Commissioner of Income Tax, Calicut [2019 (2) KHC 287] and to keep inabeyance recovery proceedings and collection of tax assessed, pending disposalof such appeal. css/ sd/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. 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.