Wp(C)/35465/2019 Of Polppully Service Co-Operative Bank Limited v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF DECEMBER 2019/29TH AGRAHAYANA, 1941 W.P(C).No.35465 OF 2019 PETITIONER: POLPPULLY SERVICE CO-OPERATIVE BANK LIMITEDNO.F 1198, KALLUKUTTIYAL, POLPPULLI,PALAKKAD, PIN – 678 552, REPRESENTED BY ITSSECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1.THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR,PIN 680 001. 2.THE INCOME TAX OFFICERWARD 2, AAYKAR BHAVAN, ENGLISH CHURCH ROAD,PALAKKAD, PIN 678 014. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 20.12.2019, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act,the petitioner has preferred Ext.P2 appeal before the 1[st] respondent.In the meanwhile, the petitioner also sought for an order underSection 220(6) of the Income Tax Act for staying the recoverypending disposal of the appeals. The said application was disposedby Ext.P3 order that directed the petitioner to remit 20% of theamounts confirmed against him pending disposal of the appeal. It isstated by the learned counsel for the petitioner that the issueinvolved in the appeal pertains to dis-allowance of deduction claimedunder Section 80P of the Income Tax Act. 2. I have heard the learned counsel appearing for thepetitioner and also the learned Standing counsel appearing for therespondents. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar and taking note of the fact that in similar matters, this Court has directed the AppellateAuthority to consider and pass orders in the appeal and stayed therecovery of disputed amounts pending disposal of the appeal, thiswrit petition is disposed by directing the 1[st] respondent to considerand pass orders on Ext.P2 appeal within an outer time limit of sixmonths from the date of receipt of a copy of this judgment.Recovery steps for recovery of amounts confirmed against thepetitioner by Ext.P1 assessment order shall be kept in abeyance tillsuch time as orders are passed by the 1[st] respondent as directedabove and communicated to the petitioner. In view of thedirections issued above, Ext.P3 order stands quashed. Thepetitioner shall produce a copy of the writ petition together with acopy of this judgment, before the 1[st] respondent, for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE prp/20/12/19 W.P.(C).No.35465/2019 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 26.12.2018 ISSUED BY THE2ND RESPONDENT FOR THE PERIOD 2016-17. EXT.P2: COPY OF THE APPEAL DATED 23.01.2019 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-17. EXT.P3: COPY OF THE ORDER PROCEEDING DATED 09.12.2019 ISSUED BY THE2ND RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE