Wp(C)/5220/2020 Of Umayanalloor Service Co-Operative Bank v. The Commissioner Of Income Tax(Appelas)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5220 OF 2020(B) PETITIONER: UMAYANALLOOR SERVICE CO-OPERATIVE BANK,UMAYANALLOOR P.O., KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.V.JAYAPRADEEPSMT.ANN SUSAN GEORGESMT.O.A.NURIYA RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX(APPELAS),AAYAKAR BAHVAN KOWDIAR, THIRUVANANTHAPURAM-695 003. 2INCOME TAX OFFICERWARD NO.4, RAILWAY STATION ROAD, KARBALA JUNCTION, KOLLAM-691 001. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 24[th] day of February 2020 The petitioner, a Co-operative Bank, filed Ext.P3 appeal under theIncome Tax Act before the 1[st] respondent. The petitioner also moved astay application as per Ext.P4. Having considered the pendency of the appeal and the stay application as above, the appellate authority is directed to dispose theappeal within a period of two months. Till then, recovery proceedingsshall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF THE CERTIFICATE ISSUED BY THE REGISTRAR, CO-OPERATIVE SOCIETIES DATED 17.1.1950. EXHIBIT P2COPY OF THE ASSESSMENT ORDER DATED 4.12.2019 FOR THE YEAR 2017-2018.EXHIBIT P3COPY OF THE APPEAL DATED 19.12.2019.EXHIBIT P4COPY OF THE STAY PETITION DATED 26.12.2019.EXHIBIT P5COPY OF THE DEMAND NOTICE DATED 5.2.2020.RESPONDENTS' EXHIBITS: NIL. True CopyP.S to Judge smp