Full Bench Decision Reported In The Mavilayi Service Co v. Operative Bank Ltd, The Commissioner Of Income Tax

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, 1941 WP(C).No.5287 OF 2020(I) PETITIONER/S: THE NELLIMOODU SERVICE CO-OPERATIVE BANK LTD.NO.2639,REPRESENTED BY ITS SECRETARY, NELLIMOODU P.O. THIRUVANANTHAPURAM DISTRICT 695 524. BY ADVS.SRI.T.R.HARIKUMARSRI.ARJUN RAGHAVAN RESPONDENT/S: 1THE INCOME TAX OFFICER,INCOME TAX, AAYAKR BHAVAN, KAWDIAR P.O. THIRUVANANTHAPURAM 695 003.INCOME TAX, AAYAKR BHAVAN, KAWDIAR P.O. THIRUVANANTHAPURAM 695 003. WARD 2 (2), OFFICE OF THE ADDITIONAL COMMISSIONER OF 2THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003.(APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. BY SRI.JOS WINSON FOR CHRISTOPHER ABRAHAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5287 OF 2020 2 JUDGMENT Dated this the 25th day of February 2020 Heard Sri. T.R.Harikumar, the learned counsel for the petitioner and Sri. Jose Winson holding for Sri.Christopher Abraham, the learned Standing Counsel forrespondents. 2.Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directeddisposal of appeal and granted stay of recoveryproceedings during the pendency of the appeal. 3. The learned Standing Counsel admits that the facts of the case are substantially same and similar to thefacts noted by the Division Bench in W.A. No.1536 of2019, hence can be followed. Hence, the writ petition is disposed of directing theCommissioner of Income Tax (Appeals)/ 2[nd] respondent to consider and dispose of the statutory appeal filed bythe petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co- v. operative Bank Ltd, The Commissioner of Income Tax, Calicut[2019 (2) KHC 287] and to keep in abeyancerecovery proceedings and collection of tax assessed,pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE uu 27.02.2020 WP(C).No.5287 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDERFOR THE YEAR 2017-2018 DATED 24.12.2019. EXHIBIT P2A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAXACT DATED 24.12.2019.UNDER SECTION 156 OF THE INCOME TAXACT DATED 24.12.2019. EXHIBIT P3A TRUE COPY OF THE ONLINE APPEAL DATED 04.01.2020 ALONG WITH GROUNDSOF APPEAL FILED BEFORE THE 2ND RESPONDENT AGAINST EXT P1 ASSESSMENT ORDER.DATED 04.01.2020 ALONG WITH GROUNDSOF APPEAL FILED BEFORE THE 2ND RESPONDENT AGAINST EXT P1 ASSESSMENT ORDER. EXHIBIT P4A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT P3 APPEAL DATED 17.01.2020.FILED BY THE PETITIONER IN EXT P3 APPEAL DATED 17.01.2020. EXHIBIT P5A TRUE COPY OF THE COMMUNICATION NO. ITBA/COM/F/17/2019-20/1024749007(1) DATED 05.02.2020, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6A TRUE COPY OF THE JUDGMENT DATED 19.07.2019 IN W.A. NO. 1639 OF 2019.19.07.2019 IN W.A. NO. 1639 OF 2019. EXHIBIT P7A TRUE COPY OF THE JUDGMENT DATED 25.11.2019 IN WPC NO. 31787 OF 2019.25.11.2019 IN WPC NO. 31787 OF 2019. EXHIBIT P8 A TRUE COPY OF THE JUDGMENT DATED 17.02.2020 IN WPC NO. 4310 OF 2020.17.02.2020 IN WPC NO. 4310 OF 2020.