Followed v. S.v.bhattijudge

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5915 OF 2020(L) PETITIONER/S: UZHUVA SERVICE CO-OPERATIVE BANK LTD,NO.A.305, PATTANAKKAD.P.O, CHERTHALA, ALAPPUZHA-688531, REPRESENTED BY ITS SECRETARY BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENT/S: 1INCOME TAX OFFICERWARD-4, ALAPPUZHA, ALAPPUZHA-688011WARD-4, ALAPPUZHA, ALAPPUZHA-688011 2COMMISSIONE OF INCOME TAX(APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI-686002OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI-686002 3ASSISTANT REGISTRAR OF INCOME TAX APPELLATE TRIBUNALCOCHIN, BENCH, KAKKANAD-682037COCHIN, BENCH, KAKKANAD-682037 4THE BRANCH MANAGERALAPPUZHA DCB [DISTRICT CO-OPERATIVE BANK] MAIN, OPP.MUNICIPAL TOWN HALL, ALAPPUZHA, KERALA-688011ALAPPUZHA DCB [DISTRICT CO-OPERATIVE BANK] MAIN, OPP.MUNICIPAL TOWN HALL, ALAPPUZHA, KERALA-688011 OTHER PRESENT: SC JOSE JOSEPH., P.C. SASIDHARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Dated this the 27th day of February 2020 Heard Advocate C.A. Jojo for petitioner, AdvocateP.C.Sasidharan for R4 and Advocate Jose Joseph, StandingCounsel for R1 and R2. 2.Petitioner refers to and relies on judgment dated01.07.2019 in W.A No.1536 of 2019 and connected cases tocontend that the Division Bench directed disposal of appeal andgranted stay of recovery proceedings during the pendency ofthe appeal. The petitioner submits that the 1[st] respondent hasissued Exts.P8 and P9 notices to the Bank dated 26.02.2020 tofreeze the account to recover the entire tax amount. 3.The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A. No.1536 of 2019, hence can be W.P.(C) No. 5915/2020 followed. Hence, the writ petition is disposed of directing the 2nd andrd3 respondents to consider and dispose of the statutory appeals[Exts.P3 and P6 respectively] filed by the petitioner herein atthe earliest taking note of the Full Bench decision reported inThe Mavilayi Service Co-operative Bank Ltd, v. The Commissionerof Income Tax, Calicut[2019 (2) KHC 287] and to keep inabeyance recovery proceedings and collection of tax assessed,pending disposal of such appeal. In the meantime Exts.P8 andP9 are stayed till the appeals are disposed of as directed by thisjudgment. Sd/- S.V.BHATTIJUDGE jjj W.P.(C) No. 5915/2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER AY 2010-11 DATED 21.01.2013 ISSUED BY THE FIRST RESPONDENTDATED 21.01.2013 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2A TRUE COPY OF THE APPELLATE ORDER DATED 30.01.2014 ISSUED BY THE SECOND RESPONDENT30.01.2014 ISSUED BY THE SECOND RESPONDENT EXHIBIT P3A TRUE COPY OF THE APPEAL FOR AY 2010- 11 BEFORE THE 3RD RESPONDENT DATED 14.04.2014THE 3RD RESPONDENT DATED 14.04.2014 EXHIBIT P4A TRUE COPY OF THE ASSESSMENT ORDER AY 2017-18 DATED 26.12.2019 ISSUED BY THE FIRST RESPONDENTDATED 26.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P5A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 26.12.2019 ISSUED BY THE FIRST RESPONDENT26.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P6A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 20.01.2019THE 2ND RESPONDENT DATED 20.01.2019 EXHIBIT P7A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 04.02.2020 FOR 20% OF TAX FOR AY2017-18RESPONDENT DATED 04.02.2020 FOR 20% OF TAX FOR AY2017-18 EXHIBIT P8A TRUE COPY OF NOTICE NOTICE U/S 226(3) FOR AY 2017-18 DATED 26.02.20202017-18 DATED 26.02.2020 EXHIBIT P9 A TRUE COPY OF NOTICE NOTICE U/S 226(3) FOR AY 2010-11 DATED 26.02.20202010-11 DATED 26.02.2020