Wp(C)/20237/2019 Of The Poyya Service Co-Operative Society Ltd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 24TH DAY OF JULY 2019 / 2ND SRAVANA, 1941WP(C).No.20237 of 2019 PETITIONER/S: THE POYYA SERVICE CO-OPERATIVE SOCIETY LTD NO.812,POOPPATHY P.O., POOPPATHY, (VIA) MALA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680 001.AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680 001. 2THE INCOME TAX OFFICER, WARD 2(4), SHAKTAN NAGAR, THRISSUR, PIN-680 001.THRISSUR, PIN-680 001. BY STANDING COUNSEL, SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ln JUDGMENT The petitioner, a Co-operative Bank, aggrievedby Ext.P1 assessment order, filed Ext.P2 appealbefore the first respondent. In the meanwhile, ademand notice has been served on the petitioner.Ext.P3 is the demand notice. In light of the judgment in W.A.No.1529/2019and connected cases, there shall be an interimstay against recovery till the disposal of theappeal. The appeal shall be disposed by the firstrespondent as expeditiously as possible. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE WP(C).No.20237/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF THE ASSESSMENT ORDER DATED 20.12.2016 ISSUEDBY THE 2ND RESPONDENT FOR THE PERIOD 2013-14. EXHIBIT P2COPY OF THE APPEAL DATED 23.1.2017 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT FOR THE PERIOD 2013-14. EXHIBIT P3 COPY OF THE ORDER PROCEEDING DATED 11.7.2019 ISSUED BY THE 2ND RESPONDENT. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.A.TO JUDGE