Wp(C)/8133/2019 Of Nadakkal Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No.8133 of 2019 PETITIONER: NADAKKAL SERVICE CO-OPERATIVE BANK LTD.NO.1874KALLUVATHUKKAL.P.O., KOLLAM, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 2THE INCOME TAX OFFICER, WARD-4, KOLLAM-691001. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner filed an appeal under the Income Tax Act beforethe 1[st] respondent. It appears that the petitioner had not moved a staypetition. If the petitioner moves a stay application within a period of oneweek, the same shall be considered, in the light of Ext.P11 judgment,within a further period of two months. Till then, recovery proceedingspursuant to the impugned order in appeal shall be deferred. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUEJUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2018.28.12.2018. EXHIBIT P2TRUE COPY OF THE COMPUTATION STATEMENT DATED 28.12.2018.DATED 28.12.2018. EXHIBIT P3TRUE COPY OF THE APPEAL MEMORANDUM DATED 24.1.2019.24.1.2019. EXHIBIT P4TRUE COPY OF THE ORDERS ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2010-2011 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT.RESPONDENT FOR THE ASSESSMENT YEARS 2010-2011 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P5TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2011-2012 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT.RESPONDENT FOR THE ASSESSMENT YEARS 2011-2012 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P6TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2012-2013 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT.RESPONDENT FOR THE ASSESSMENT YEARS 2012-2013 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P7TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2013-2014 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT.RESPONDENT FOR THE ASSESSMENT YEARS 2013-2014 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P8TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2014-2015 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT.RESPONDENT FOR THE ASSESSMENT YEARS 2014-2015 GRANTING EXEMPTIONS UNDER SECTION 80P OF THE INCOME TAX ACT. EXHIBIT P9TRUE COPY OF THE ORDER DATED 11.2.2019.EXHIBIT P10TRUE COPY OF THE DEMAND NOTICE DATED 28.12.2018.EXHIBIT P10TRUE COPY OF THE DEMAND NOTICE DATED 28.12.2018. EXHIBIT P11TRUE COPY OF THE JUDGMENT IN WPC.NO.25262/2016 AND CONNECTED CASES DATED7.4.2017.7.4.2017. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge