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.5958 OF 2020(T) PETITIONER: THE ARUVIKKARA FARMERS SERVICE CO-OPERATIVE BANK LTD.NO.603,REPRESENTED BY ITS MANAGING DIRECTOR, ARUVIKKARA P.O, THIRUVANANTHAPURAM DISTRICT 695 564 BY ADVS.SRI.T.R.HARIKUMARSRI.ARJUN RAGHAVAN RESPONDENTS: 1THE INCOME TAX OFFICER,WARD-2(3), OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, KAWDIAR P.O, THIRUVANANTHAPURAM PIN 695 003 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM PIN - 695 003 SRI. CHRISTOPHER ABRAHAM, 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.T.R.Harikumar, the learned counsel for the petitioner and Sri. Christopher Abraham, the learned StandingCounsel for respondents. 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.5958 OF 2020(T) 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 P1A TRUE COPY OF THE ASSESSMENT ORDER FOR THEYEAR 2017-2018 DATED 16-12-2019 EXHIBIT P2A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 16-12-2019 EXHIBIT P3A TRUE COPY OF THE ONLINE APPEAL DATED 14-01-2020 FILED AGAINST EXT-P1 ASSESSMENT ORDER, BEFORE THE 2ND RESPONDENT EXHIBIT P4A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT P3 APPEAL DATED 12-02-2020 EXHIBIT P5A TRUE COPY OF THE JUDGMENT DATED 19-07-2019 IN W.A NO. 1639 OF 2019EXHIBIT P6A TRUE COPY OF THE JUDGMENT DATED 17-02-2020 IN WP(C) NO. 4433 OF 2020 SR //True copy// PA to Judge