Wp(C)/5230/2020 Of Perinjanam Service Co-Operative Bank Ltd v. The Income Tax Officerward2(1)

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.5230 OF 2020(C) PETITIONER: PERINJANAM SERVICE CO-OPERATIVE BANK LTD.NO.720,P.O.PERINJANAM, THRISSUR DISTRICT-680686, REPRESENTED BY ITS SECRETARY BY ADVS.SRI.M.SASINDRANSRI.I.SREEHARI RESPONDENTS: 1THE INCOME TAX OFFICER WARD2(1),AYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAM NAGAR, THRISSUR-680 001. 2THE COMMISSIONER OF INCOME TAX(APPEALS)3RD FLOOR, AAYAKAR BHAVAN, THRISSUR-680 001. 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.P4 appeal under theIncome Tax Act before the 2[nd] respondent. The petitioner also moved astay application as per Ext.P6. Having considered the pendency of the appeal and the stayapplication 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 MUSTAQUEJUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES DATED 25.03.1983ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES DATED 25.03.1983 EXHIBIT P2TRUE COPY OF THE CERTIFICATE DATED 19.08.2019 ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES19.08.2019 ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIESEXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-2018YEAR 2017-2018EXHIBIT P4TRUE COPY OF THE APPEAL MEMORANDUM PENDING BEFORE THE 2ND RESPONDENTBEFORE THE 2ND RESPONDENTEXHIBIT P5TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 221(1) OF THE INCOME TAX ACTSECTION 221(1) OF THE INCOME TAX ACTEXHIBIT P6TRUE COPY OF THE APPLICATION FOR STAY FOR THE ASSESSMENT YEAR 2017-12018THE ASSESSMENT YEAR 2017-12018EXHIBIT P7TRUE COPY OF THE JUDGMENT DATED 19.07.2019 IN W.A.NO.1639/2019IN W.A.NO.1639/2019 RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp