Wp(C)/9962/2020 Of Ollukkara Service Co Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE GOPINATH.P. FRIDAY, THE 15 DAY OF MAY, 2020/25 VAISAKHA, 1942W.P(C) NO.9962 OF 2020 PETITIONER OLLUKKARA SERVICE CO-OPERATIVE BANK LIMITED, NO.544, REPRESENTED BY ITS SECRETARY, MANNUTHY P.O, THRISSUR DISTRICT, KERALA, PIN-680561 By Adv. Sri.C. A. JOJO. RESPONDENTS 1. THE INCOME TAX OFFICER, WARD2 (3), AYAKAR BHAVAN, SAKTHAN STAND, THRISSUR-68001 2. THE COMMISSIONER, AYAKAR BHAVAN, SAKTHAN STAND, THRISSUR-68001 R1-2 BY SRI.JOSE JOSEPH THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON15.05.2020, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: Dated this the 15[th] day of May, 2020 JUDGMENT The petitioner claimed the benefit of Section 80P of the Income TaxAct. This claim was rejected by the Assessing Officer. Petitioner has preferredappeals before the Commissioner of Income Tax (Appeals), Thrissur, separatelyfor each of the Assessment years in question. These appeals are produced asExts.P3, P6 and P9. It is not disputed that other writ petitions (in identicalsituation) have been disposed of directing the Appellate Authority to considerand dispose of the appeals further directing that recovery proceedings shall bekept in abeyance pending such consideration. 2.In the light of the above, this Writ Petition is disposed of directingthe Commissioner of Income Tax (Appeals), Thrissur to consider and passorders on Exts.P3, P6 and P9 in this writ petition, within a period of fourmonths from the date of receipt of a copy of this judgment. Till orders are sopassed and communicated to the petitioner, steps (if any) initiated by the Income Tax Department for recovery of amounts due under the assessment orders in question, shall be kept in abeyance. With these directions, this Writ petition is disposed of. acd GOPINATH.P., JUDGE. APPENDIX PETITIONER’S EXHIBITS: EXHIBIT-P1: A TRUE COPY OF THE ASSESSMENT ORDER AY 2010-11 DATED11.12.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2: A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED11.12.2017 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2010-11 BEFORE THE2 RESPONDENT DATED 05.01.2018 EXHIBIT-P4: A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2016-17DATED 28.12.2018 BY THE 1 RESPONDENT EXHIBIT P5. A TRUE COPY OF THE DEMAND NOTICE FOR U/S 156 DATED28.12.2018 ISSUED BY THE FIRST RESPONDENT EXHIBIT P6: A TRUE COPY OF THE APPEAL FOR AY 2016-17 BEFORE THE2 RESPONDENT DATED 18.01.2019 EXHIBIT P7. A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18DATED 24.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P8: A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED24.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P9: A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE2 RESPONDENT DATED 17.01.2020