Dated This The 14[Th] Day Of October, 2022 v. Commissioner Ofincome Tax And Another; 2021 (1) Khc 303

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.FRIDAY, THE 14 DAY OF OCTOBER 2022 / 22ND ASWINA, 1944 WP(C) NO. 32617 OF 2022 WPC No.32617 of 2022 JUDGMENT Dated this the 14[th] day of October, 2022 Aggrieved by Ext.P1 order of rectifying theassessment for the year 2015-16 and Ext.P2 demandnotice, the petitioner filed Ext.P3 appeal along withExt.P4 application for stay. The petitioner claimsexemption under Section 80P of the Income Tax Act.It is submitted that the issue is covered in favour ofthe petitioner by Mavilayi Service Co-operativeBank Ltd. and others v. Commissioner ofIncome Tax and another; 2021 (1) KHC 303 (SC). 2. Having regard to the above facts andconsidering the fact that similar matters have beendisposed of by this court directing any coercive stepsto be kept in abeyance till a decision is taken onstatutory appeals, this writ petition is disposed ofdirecting the 1[st] respondent to consider and pass orders on Ext.P3 appeal after affording an opportunityof hearing to the petitioner. It is directed that anydemand pursuant to Exts.P1 and P2 shall be kept inabeyance till orders as passed on Ext.P3 appeal. SKP/14-10 Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 32617/2022 PETITIONER'S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 20-9-2022EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED, 20-9-2022EXHIBIT P3A TRUE COPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED, 4-10-2022EXHIBIT P4A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED, 4-10-2022EXHIBIT P5A TRUE COPY OF THE ACKNOWLEDGMENT ISSUED BY THEFIRST RESPONDENT DATED, 4-10-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE