Wp(C) v. Operative Bank Ltd, The Commissioner Of Income Tax

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.5295 OF 2020(J) PETITIONER/S: THE KADAPLAMATTOM SERVICE CO-OPERATIVE BANK LTD. NO. 2633, KADAPLAMATTOM P.O., KOTTAYAM DISTRICT-686571, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.SHAJI THOMASSRI.JEN JAISON RESPONDENT/S: BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5295 OF 2020 2 JUDGMENT Dated this the 25th day of February 2020 Heard Sri. Shaji Thomas, the learned counsel for the petitioner and Sri. Jose Joseph, the learned StandingCounsel for respondents. 2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directeddisposal of appeal and granted stay of recoveryproceedings during 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 of2019, hence can be followed. Hence, the writ petition is disposed of directing theCommissioner of Income Tax (Appeals)/ 3[rd] respondentto consider and dispose of the statutory appeal filed bythe petitioner herein at the earliest taking note of theFull Bench decision reported in The Mavilayi Service Co- WP(C).No.5295 OF 2020 3 v. operative Bank Ltd, The Commissioner of Income Tax, Calicut[2019 (2) KHC 287] and to keep in abeyance recovery proceedings and collection of tax assessed,pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE uu 27.02.2020 WP(C).No.5295 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2019-20/1022653124(1) DATED 19.12.2019 FOR THE YEAR 2017-18. EXHIBIT P2TRUE PHOTOCOPY OF THE DEMAND NOTICENO.ITBA/AST/S/156/2019-20/1022653215(1) DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT.NO.ITBA/AST/S/156/2019-20/1022653215(1) DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3TRUE PHOTOCOPY OF THE APPEAL DATED 16.01.2020 FILED FOR THE YEAR 2017-18 BEFORE THE 3RD RESPONDENT.16.01.2020 FILED FOR THE YEAR 2017-18 BEFORE THE 3RD RESPONDENT. EXHIBIT P4TRUE PHOTOCOPY OF THE APPLICATION FOR STAY DATED 16.01.2020 FILED BY THE PETITIONER.FOR STAY DATED 16.01.2020 FILED BY THE PETITIONER. EXHIBIT P5TRUE PHOTOCOPY OF THE NOTICE DATED 06.02.2020 ISSUED BY THE 2ND RESPONDENT.06.02.2020 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P6TRUE PHOTOCOPY OF THE JUDGMENT DATED 01.07.2019 IN W.A.NO.1529/2019 OF THIS HON'BLE COURT.DATED 01.07.2019 IN W.A.NO.1529/2019 OF THIS HON'BLE COURT.