Wp(C)/17224/2020 Of The Patteppadam Rural Co-Operative Society Ltd.no. R 1040 v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 20TH DAY OF AUGUST 2020 / 29TH SRAVANA, 1942 WP(C).No.17224 OF 2020(C) PETITIONER/S: THE PATTEPPADAM RURAL CO-OPERATIVE SOCIETY LTD.NO. R 1040, P.O,KOTTANELLUR,THRISSUR-680672, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.P.C.SASIDHARANSRI.K.S.ANIL RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKARA BHAVAN,S.T.NAGAR, THRISSUR-680001. 2THE INCOME TAX OFFICER,WARD 2 (4),THRISSUR,OFFICE OF THE INCOME TAX OFFICER,SHAKTHANTHAMPURAM NAGAR, THRISSUR-680001. OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Exts.P1, P6 and P11 assessment orders under the Income Tax Act,the petitioner has preferred Exts.P3, P8 and P13 appeals as also Exts.P5, P10 andP15 stay petitions before the 1st respondent. It is the case of the petitioner thatthe issue involved in the appeal is the entitlement of deduction under Section 80Pof the Income Tax Act, and when the petitioner approached the 2[nd] respondentunder Section 220(6) of the Income Tax Act, the said respondent had, by Exts.P4,P9 and P14 orders, directed the petitioner to pay 20% of the disputed amounts, asa pre-condition for stay of the remaining amount confirmed against the petitioner,pending disposal of the appeal. It is stated by the learned counsel for thepetitioner that in similar matters this Court has directed the appellate authority toconsider and pass orders in the appeal and stayed the recovery proceedings, inthe meanwhile. 2.I have heard the learned counsel appearing for the petitioner as alsothe learned Standing Counsel appearing for the respondents. Taking note of the orders passed by this Court in similar matters, I disposethe writ petition by quashing Exts.P4, P9 and P14 orders of the 2[nd] respondent anddirecting the 1[st] respondent to consider and pass orders on Exts.P3, P8 and P13appeals within an outer time limit of six months from the date of receipt of a copyof this judgment, after hearing the petitioner. I also make it clear that till suchtime as orders are passed by the 1st respondent in the appeal as directed above,and the order communicated to the petitioner, recovery steps pursuant to Exts.P2,P7 and P12 demand notices shall be kept in abeyance. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the 1[st]respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd APPENDIX PETITIONER'S EXHIBITS EXT.P1WITH THE COMPUTATION SHEETWITH THE COMPUTATION SHEET COPY OF THE ASSESSMENT ORDER DATED 18.12.2018 ALONG EXT.P2COPY OF THE DEMAND NOTICE DATED 18.12.2018 EXT.P3COPY OF THE APPEAL DATED 19.01.2019 EXT.P4COPY OF THE ORDER DATED 15.10.2019 EXT.P5COPY OF THE STAY PETITION DATED 11.02.2020 EXT.P6 COPY OF THE ASSESSMENT ORDER DATED 29.10.2019 ALONG WITH COMPUTATION SHEET. EXT.P7COPY OF THE DEMAND NOTICE DATED 29.10.2019 EXT.P8COPY OF THE APPEAL DATED 28.11.2019 EXT.P9COPY OF THE ORDER DATED 21.01.2020 EXT.P10COPY OF THE STAY PETITION DATED 29.01.2020 EXT.P11COPY OF THE ASSESSMENT ORDER DATED 15.11.2019 EXT.P12COPY OF THE DEMAND NOTICE DATED 15.11.2019 EXT.P13COPY OF THE APPEAL DATED 11.12.2019 EXT.P14COPY OF THE ORDER DATED 21.01.2020 EXT.P15COPY OF THE STAY PETITION DATED 29.01.2020 EXT.P16COPY OF THE JUDGMENT DATED 01.07.2019 IN W.A.NO.1536 OF 2019OF 2019