Wp(C) v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941 WP(C).No.5395 OF 2020(Y) PETITIONER: THIRUVANANTHAPURAM DISTRICT ELECTRICITY BOARD EMPLOYYES CO-OPERATIVE SOCIETY LTD,NO.3039, POWER HOUSE BUILDING, POWER HOUSE ROAD, THIRUVANANTHAPURAM-695036, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENTS: 1INCOME TAX OFFICERWARD-2(1), AYANKAR BHAVAN, KAWADIAR, THIRUVANANTHAPURAM-695003. 2COMMISSIONER OF INCOME TAX (APPEALS),AYANKAR BHAVAN, KAWADIAR, THIRUVANANTHAPURAM-695003. BY SRI. JOS WINSON FOR SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 25th day of February 2020 Heard Sri. C.A. Jojo, the learned counsel for the petitioner and Sri. Jos Winson holding for Sri. Christopher Abraham, the learned Standing Counsel for respondents. 2.Petitioner refers to and relies on judgmentdated 01.07.2019 in W.A No.1536 of 2019 and connectedcases to contend that the Division Bench directed disposal of appeal and granted stay of recovery proceedingsduring the pendency of the appeal. 3. The learned Standing Counsel admits that the facts of the case are substantially same and similar to thefacts noted by the Division Bench in W.A. No.1536 of 2019,hence can be followed. Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 2[nd] respondent toconsider and dispose of the statutory appeal filed by thepetitioner herein, at the earliest, taking note of the Full WP(C).No.5395 OF 2020(Y) 3 Bench decision reported in The Mavilayi Service Co-v. operative Bank Ltd, The Commissioner of Income Tax,Calicut[2019 (2) KHC 287] and to keep in abeyancerecovery proceedings and collection of tax assessed,pending disposal of such appeal. DCS SD/- S.V.BHATTIJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 07.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 07.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 04.01.2020. EXHIBIT P4 A TRUE COPY OF THE NOTICE FOR PAYMENT OF 20% OF TAX ISSUED BY THE 1ST RESPONDENT DATED 11.02.2020.