Wp(C)/8577/2020 Of The Kadavallur 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 AMIT RAWAL WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8577 OF 2020(V) PETITIONER/S: THE KADAVALLUR SERVICE CO-OPERATIVE BANK LTD. NO. 3821, KADAVALLUR P.O., THRISSUR - 680 543, REPRESENTED BYITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR. 2THE INCOME TAX OFFICER, WARD-1 AND TPS, GURUVAYUR, OFFICE OF THE INCOME TAXOFFICER, WEST NADA, GURUVAYOOR - 680 101. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Exts.P3, P8, P13, P18, P23, and P28 appeals andExts.P5, P10, P15, P20, P25 and P30 interim applicationspreferred before the first respondent/Commissioner of IncomeTax (Appeals) against the assessment orders pertaining to theyears, 2009-10, 2010-11, 2012-13, 2015-16, 2016-17 and 2017-18 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the firstrespondent to take a decision on appeals, Exts.P3, P8, P13, P18,P23, and P28, in accordance with law, after affording anopportunity of hearing to the petitioner, within a period of threemonths from the date of receipt of a copy of this judgmentwithout insisting on payment of 20% of the tax demanded, as percircular of 2017. Till such time a decision is taken on the appeal,recovery proceedings pursuant to the assessment orders shall bekept in abeyance. JM/ SD/ AMIT RAWAL, JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27/11/2017 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 27/11/2017. EXHIBIT P3EXHIBIT P4EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 28/12/2017.TRUE COPY OF THE ORDER DATED 31/1/2018.TRUE COPY OF THE STAY PETITION DATED 2/2018. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 27/11/2017. EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE DATED 27/11/2017. EXHIBIT P8EXHIBIT P9EXHIBIT P10EXHIBIT P11 TRUE COPY OF THE APPEAL DATED 28/12/2017.TRUE COPY OF THE ORDER DATED 31/1/2018.TRUE COPY OF THE STAY PETITION. TRUE COPY OF THE ASSESSMENT ORDER DATED 19/11/2018. EXHIBIT P12 TRUE COPY OF THE DEMAND NOTICE DATED 19/11/2018. EXHIBIT P13EXHIBIT P14EXHIBIT P15EXHIBIT P16EXHIBIT P17EXHIBIT P18EXHIBIT P19 TRUE COPY OF THE APPEAL DATED 28/12/2018.TRUE COPY OF THE ORDER DATED 2/7/2019.TRUE COPY OF THE STAY PETITION DATED 15/7/2019. TRUE COPY OF THE ASSESSMENT ORDER DATED 21/11/2018 ALONG WITH COMPUTATION SHEET. TRUE COPY OF THE DEMAND NOTICE DATED 21/11/2018. TRUE COPY OF THE APPEAL DATED 28/12/2018.TRUE COPY OF THE ORDER DATED 2/7/2019. EXHIBIT P20 EXHIBIT P21 EXHIBIT P22 EXHIBIT P23EXHIBIT P24EXHIBIT P25 EXHIBIT P26 EXHIBIT P27 EXHIBIT P28EXHIBIT P29EXHIBIT P30 EXHIBIT P31 TRUE COPY OF THE STAY PETITION DATED 15/7/2019. TRUE COPY OF THE ASSESSMENT ORDER DATED 26/11/2019 ALONG WITH COMPUTATION SHEET. TRUE COPY OF THE DEMAND NOTICE DATED 26/11/2019. TRUE COPY OF THE APPEAL DATED 31/12/2019.TRUE COPY OF THE ORDER DATED 27/1/2020.TRUE COPY OF THE STAY PETITION DATED 10/2/2020. TRUE COPY OF THE ASSESSMENT ORDER DATED 29/11/2019 ALONG WITH COMPUTATION SHEET. TRUE COPY OF THE DEMAND NOTICE DATED 29/11/2019. TRUE COPY OF THE APPEAL DATED 1/1/2020.TRUE COPY OF THE ORDER DATED 27/1/2020. TRUE COPY OF THE STAT PETITION DATED 10/2/2020. TRUE COPY OF THE JUDGMENT DATED 1/7/2019 INW.A. NO. 1536 OF 2019.