Wp(C)/31037/2019 Of Kanhirode Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE SATURDAY, THE 16TH DAY OF NOVEMBER 2019 / 25TH KARTHIKA, 1941WP(C).No.31037 OF 2019(D) PETITIONER/S: KANHIRODE SERVICE CO-OPERATIVE BANK LTD.,KANHIRODE P.O., KANNUR - 670592, REPRESENTED BY ITS SECRETARY PRADEEPAN K. BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: 1THE INCOME TAX OFFICER, WARD-1, KANNUR RANGE, KANNUR-670006.670006.2THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE- 673001.AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE- 673001.3THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE- 673001.AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE- 673001. BY SRI.CHRISTOPHER ABERAHAM, SC, FOR IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON16.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 16th day of November 2019 The petitioner is a Primary Agricultural CreditSociety. Aggrieved by Ext.P4 order of the secondrespondent, they approached this Court. By the said order,the petitioner was directed to pay 20% of the disputedamount demanded by the second respondent. A similar issuewas considered by this Court in W.P.(C) No.28170/2019 dated23.10.2019, produced as Ext.P5. In the light of Ext.P5 judgment, all recoveryproceedings pursuant to the impugned order in the appealbefore the third respondent shall be kept in abeyance tillthe appeal is disposed of. The writ petition is disposed of as above. ln Sd/- A.MUHAMED MUSTAQUE JUDGE WP(C).No.31037/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2015 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT FOR THE AY 2013-14.31.12.2015 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT FOR THE AY 2013-14. EXHIBIT P2TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2013-14.PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2013-14. EXHIBIT P3TRUE COPY OF THE APPLICATION OF STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THEAY 2013-14.THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THEAY 2013-14. EXHIBIT P4TRUE COPY OF THE ORDER DATED 30.09.2019 PASSED BY THE 2ND RESPONDENT, COMMISSIONER OF INCOME TAX, KOZHIKODE DISPOSING THE STAY PETITIONS FOR THE AY 2013-14 AND 2016-17.BY THE 2ND RESPONDENT, COMMISSIONER OF INCOME TAX, KOZHIKODE DISPOSING THE STAY PETITIONS FOR THE AY 2013-14 AND 2016-17. EXHIBIT P5TRUE COPY OF THE JUDGMENT DATED 23.10.2019 PASSED BY THIS HONOURABLE COURT IN WP(C)NO.28170OF 2019 IN SIMILAR CASE.PASSED BY THIS HONOURABLE COURT IN WP(C)NO.28170OF 2019 IN SIMILAR CASE. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.A.TO JUDGE