Wp(C) v. Mavilayi Service Co-Operative Bank Ltd, The Commissioner Of

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.5905 OF 2020(K) PETITIONER: M/s SREEVALSOM RESIDENCY,103A, 103B, 103C, MC ROAD, KALADY, ERNAKULAM - 686 574,REPRESENTED BY ITS PARTNER, SHRI. ARUN RAJ PILLAI BY ADVS.SRI.S.MUHAMMED HANEEFSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691 001 2THE COMMISSIONER OF INCOME TAX (APPEALS) - III28/243, “POORNIMA”, PANAMPILLY NAGAR, COCHIN - 682 036 SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 28th day of February, 2020 Heard Sri. S.Muhammed Haneef, the learned counsel forthe petitioner and Sri. Jose Joseph, the learned Standing Counsel forrespondents. 2.Petitioner refers to and relies on judgment dated01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stayof recovery proceedings during the pendency of the appeal. 3.The learned Standing Counsel admits that the facts of thecase are substantially same and similar to the facts noted by theDivision Bench in W.A. No.1536 of 2019, hence can be followed. Hence, the writ petition is disposed of directing theCommissioner of Income Tax (Appeals)/ 2[nd] respondent to considerand dispose of the statutory appeal filed by the petitioner herein atthe earliest taking note of the Full Bench decision reported in The WP(C).No.5905/2020(K) v. Mavilayi Service Co-operative Bank Ltd, The Commissioner of Income Tax, Calicut[2019 (2) KHC 287] and to keep in abeyancerecovery proceedings and collection of tax assessed, pendingdisposal of such appeal. Sd/- S.V. BHATTI JUDGE SR APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT FORAY - 2012-13 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME30.12.2019 PASSED BY THE 1ST RESPONDENT FORAY - 2012-13 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT FORAY - 2013-14 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME30.12.2019 PASSED BY THE 1ST RESPONDENT FORAY - 2013-14 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT FORAY - 2014-15 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME30.12.2019 PASSED BY THE 1ST RESPONDENT FORAY - 2014-15 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED21.01.2020 FOR AY - 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT21.01.2020 FOR AY - 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED21.01.2020 FOR AY - 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT21.01.2020 FOR AY - 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6TRUE COPY OF THE MEMORANDUM OF APPEAL DATED21.01.2020 FOR AY -2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT21.01.2020 FOR AY -2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P7TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2012-1301.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2012-13EXHIBIT P8TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2013-1401.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2013-14 EXHIBIT P9TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2014-1501.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2014-15 EXHIBIT P6TRUE COPY OF THE MEMORANDUM OF APPEAL DATED21.01.2020 FOR AY -2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT21.01.2020 FOR AY -2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P7TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2012-1301.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2012-13EXHIBIT P8TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2013-1401.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2013-14 EXHIBIT P9TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2014-1501.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2014-15 SR //True Copy// PA to Judge