Wp(C)/5159/2020 Of Nedumancavu Rural Co-Operative Society Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUEMONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA,1941 WP(C).No.5159 OF 2020(T) PETITIONER: NEDUMANCAVU RURAL CO-OPERATIVE SOCIETY LTDNO.Q1432, 866, KP X866, NEDUMANCAVU, NEDUMANCAVU P. O., KOLLAM - 691 509, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.M.SASINDRANSRI.I.SREEHARI RESPONDENTS: 1THE INCOME TAX OFFICERWARD 5, AYAKAR BHAVAN, INCOME TAX OFFICE, NEARKARBALA JUNCTION, RAILWAY STATION, KOLLAM - 691 001.2THE COMMISSSIONER OF INCOME TAX (APPEALS)KOLLAM - 691 001. CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.02.2020, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ..2.. JUDGMENT Dated this the 24th day of February 2020 The petitioner, who is a Co-operative Bank, filed appeal before the 2[nd] respondent as against the assessment. In the light ofpendency of appeal, the 2[nd] respondent is directed to dispose theappeal within a period of two months after notice to the petitioner. 2.Till then, the recovery proceedings shall be kept inabeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE PR/24.02.2020 WP(C).No.5159 OF 2020(T) ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 16.3.2005 ISSUED BY THE JOINT REGISTRAR (GENERAL) OF CO-OPERATIVE SOCIETIES, KOLLAM.CERTIFICATE DATED 16.3.2005 ISSUED BY THE JOINT REGISTRAR (GENERAL) OF CO-OPERATIVE SOCIETIES, KOLLAM. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.2019 FOR THE ASSESSMENT YEAR 2017-2018.DATED 20.12.2019 FOR THE ASSESSMENT YEAR 2017-2018. EXHIBIT P3A TRUE COPY OF THE DEMAND NOTICE DATED20.12.2019.20.12.2019. EXHIBIT P4 A TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT.FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE STAY PETITION, FILED BY THE PETITIONER DATED 15.1.2020.FILED BY THE PETITIONER DATED 15.1.2020. EXHIBIT P6A TRUE COPY OF THE JUDGMENT DATED 19.7.2019 IN W.A.NO.1639 OF 2019.19.7.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P7A TRUE COPY OF THE ORDER NO.ITBA/COM/F/17/2019-20/1024297688 DATED 27.1.2020.NO.ITBA/COM/F/17/2019-20/1024297688 DATED 27.1.2020. EXHIBIT P8A TRUE COPY OF THE NOTICE DATED 13.2.2020 UNDER SECTION 221(1) OF THE INCOME TAX ACT.13.2.2020 UNDER SECTION 221(1) OF THE INCOME TAX ACT.