By Advs.sri.harisankar v. Menonsmt.meera V.menonsmt.k.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 30TH DAY OF OCTOBER 2019 / 8TH KARTHIKA, 1941 WP(C).No.28947 OF 2019(P) PETITIONER: THE THACHAMPARA SERVICE CO-OPERATIVE BANK LTDNO.3150, MAIN ROAD, THACHAMPARA PALAKKAD-678593, REPRESENTED BY ITS SECRETARY, JAYAKUMAR.M., AGED 53, PADMANABHAN NAIR P BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD-670014 2THE COMMISSIONER OF INCOME TAX(APPEALS)3RD FLOOR, AAYKAR BHAVAN, THRISSUR-680021 BY ADV.SRI. JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON30.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Exts.P1 and P1(a) assessment orders under the IncomeTax Act, the petitioner has preferred Exts.P2 and P2(a) appeals beforethe 2[nd] respondent. Along with the appeals the petitioner had alsopreferred stay petitions, which came to be disposed by Exts.P4 and P4(a)conditional stay orders passed by the 2[nd] respondent. It is the case of thepetitioner that in identical cases involving the deduction under Section80P of the Income Tax Act a Division Bench of this Court has in thejudgment dated 19.07.2019 in W.A.No.1639 of 2019 and connected cases(Ext.P5) directed the 1[st] appellate authority to consider and pass ordersin the appeal without insisting on any pre-deposit as a condition for stayof recovery of the balance amounts confirmed against the assessee. 2. I have heard the learned counsel appearing for the petitioneras also the learned Standing counsel appearing for the Income TaxDepartment. 3. On a consideration of the facts and circumstances of the caseas also the submissions made across the bar and taking note of theDivision Bench judgment referred above, I dispose the Writ Petition byquashing Exts.P4 and P4(a) conditional stay orders and directing the 2[nd] WP(C).No.28947 OF 2019(P) respondent to consider and pass orders on Exts.P2 and P2(a) appealswithin an outer time limit of six months from the date of receipt of a copyof this judgment, after hearing the petitioner. Recovery steps forrecovery of amounts confirmed against the petitioner by the assessmentorders shall be kept in abeyance till such time as orders are passed bythe 2[nd] respondent as directed and communicated to the petitioner. Sd/- mns A.K.JAYASANKARAN NAMBIAR JUDGE PETITIONERS EXHIBITS APPENDIX RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE