Exhibit P9 The True Copy Of The Judgment Dated 14.03.2012 Passed By The Hon'ble Bombay High Court In Uti Mutual Fund v. Income-Tax Officer And Others, Reported In (2012) 345 Itr 71 (Bom

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 31 DAY OF MAY 2024 / 10TH JYAISHTA, 1946WP(C) NO. 17759 OF 2024 PETITIONER: KERALA STATE FINANCIAL ENTERPRISES LIMITEDBHADRATHA', MUSEUM ROAD, CHEMBUKKAVU, THRISSUR, REPRESENTED BY ITS LIAISON OFFICER (LEGAL)MR. SUDARSANAN T.V, PIN – 680 020. BY ADVS.KURYAN THOMASM.GOPIKRISHNAN NAMBIARK.JOHN MATHAIJOSON MANAVALANPAULOSE C. ABRAHAMRAJA KANNAN RESPONDENTS: 1UNION OF INDIAREPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI, PIN – 110 004.2THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI, PIN – 110 001.3ASSESSMENT UNITINCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 4THE DEPUTY COMMISSIONER OF INCOME TAXCIRCLE 1(1) AND TPS, WARD TDS, AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR – 680 001. SRI. P.G. JAYASHANKAR - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 31.05.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961 (for short, ‘the Act’).Against Ext.P1 order of assessment for the year2022 - 2023, the petitioner preferred Ext.P2appeal before the 2[nd] respondent under Section246A of the Act. The petitioner has also preferred Ext.P4 stay petition. The grievance of thepetitioner is that pending the appeal, Ext.P6demand has been made for recovery of theamount pursuant to Ext.P1. 2.Ext.P2 is a statutory appeal. Thepetitioner has preferred Ext.P4 stay petition.There will be a direction to the 2[nd] respondent toconsider Ext.P4 stay petition, as expeditiously aspossible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P4 staypetition, all recovery proceedings pursuant toExts.P1 and P6 shall be deferred. The writ petition is disposed of with the abovedirection. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR 5 APPENDIX PETITIONER’S EXHIBITS:- EXHIBIT P1THE TRUE COPY OF THE ORDER OFASSESSMENT DATED 22.03.2024 PASSED BYTHE 3RD RESPONDENT FOR THE A.Y 2022-23.ASSESSMENT DATED 22.03.2024 PASSED BYTHE 3RD RESPONDENT FOR THE A.Y 2022-23.EXHIBIT P2A TRUE COPY OF FORM NO.35 (APPEALMEMORANDUM WITHOUT ANNEXURES) DATED17.04.2024 E-FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT.MEMORANDUM WITHOUT ANNEXURES) DATED17.04.2024 E-FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT. EXHIBIT P3THE TRUE COPY OF THE STATEMENT OF FACTSDATED 11.04.2024 E-FILED BY THEPETITIONER ALONG WITH EXT.P2 APPEALBEFORE THE 2ND RESPONDENT.DATED 11.04.2024 E-FILED BY THEPETITIONER ALONG WITH EXT.P2 APPEALBEFORE THE 2ND RESPONDENT. EXHIBIT P3(a)THE TRUE COPY OF THE GROUNDS OF APPEALDATED 11.04.2024 E-FILED BY THEPETITIONER ALONG WITH EXT.P2 APPEALBEFORE THE 2ND RESPONDENT.DATED 11.04.2024 E-FILED BY THEPETITIONER ALONG WITH EXT.P2 APPEALBEFORE THE 2ND RESPONDENT. EXHIBIT P4THE TRUE COPY OF THE STAY PETITIONDATED 11.04.2024, E-FILED ALONG WITHEXT.P2APPEALBEFORETHE2NDRESPONDENT.DATED 11.04.2024, E-FILED ALONG WITHEXT.P2APPEALBEFORETHE2NDRESPONDENT. EXHIBIT P5THE TRUE COPY OF E-ACKNOWLEDGMENT DATED17.04.2024, GENERATED AT THE TIME OFFILING OF EXT.P2 APPEAL.17.04.2024, GENERATED AT THE TIME OFFILING OF EXT.P2 APPEAL. EXHIBIT P6THE TRUE COPY OF THE LETTER DATED03.05.2024ISSUEDBYTHE4THRESPONDENT.03.05.2024ISSUEDBYTHE4THRESPONDENT. EXHIBIT P7THE TRUE COPY OF THE LETTER DATED08.05.2024 SUBMITTED BY THE PETITIONERBEFORE THE 4TH RESPONDENT.08.05.2024 SUBMITTED BY THE PETITIONERBEFORE THE 4TH RESPONDENT. EXHIBIT P4THE TRUE COPY OF THE STAY PETITIONDATED 11.04.2024, E-FILED ALONG WITHEXT.P2APPEALBEFORETHE2NDRESPONDENT.DATED 11.04.2024, E-FILED ALONG WITHEXT.P2APPEALBEFORETHE2NDRESPONDENT. EXHIBIT P5THE TRUE COPY OF E-ACKNOWLEDGMENT DATED17.04.2024, GENERATED AT THE TIME OFFILING OF EXT.P2 APPEAL.17.04.2024, GENERATED AT THE TIME OFFILING OF EXT.P2 APPEAL. EXHIBIT P6THE TRUE COPY OF THE LETTER DATED03.05.2024ISSUEDBYTHE4THRESPONDENT.03.05.2024ISSUEDBYTHE4THRESPONDENT. EXHIBIT P7THE TRUE COPY OF THE LETTER DATED08.05.2024 SUBMITTED BY THE PETITIONERBEFORE THE 4TH RESPONDENT.08.05.2024 SUBMITTED BY THE PETITIONERBEFORE THE 4TH RESPONDENT. EXHIBIT P8THE TRUE COPY OF THE JUDGMENT DATED09.10.2023 IN W.A NO. 1752 OF 2023PASSED BY THE DIVISION BENCH OF THISHON'BLE COURT09.10.2023 IN W.A NO. 1752 OF 2023PASSED BY THE DIVISION BENCH OF THISHON'BLE COURT EXHIBIT P9THE TRUE COPY OF THE JUDGMENT DATED14.03.2012 PASSED BY THE HON'BLE BOMBAYHIGH COURT IN UTI MUTUAL FUND VS.INCOME-TAX OFFICER AND OTHERS, REPORTEDIN (2012) 345 ITR 71 (BOM).14.03.2012 PASSED BY THE HON'BLE BOMBAYHIGH COURT IN UTI MUTUAL FUND VS.INCOME-TAX OFFICER AND OTHERS, REPORTEDIN (2012) 345 ITR 71 (BOM). RESPONDENTS EXHIBITS: NIL.