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, 1941WP(C).No.5989 OF 2020(W) PETITIONER: KAITHARAM SERVICE CO OPERATIVE BANK LTD. NO. 112,KAITHARAM P.O, NORTH PARAVUR, ERNAKULAM 683 519, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENTS: 1INCOME TAX OFFICER,WARD-2, ALUVA, ALUVA 683 101. 2COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF THE COMMISSIONER OF INCOME TAX,KOCHI 682 018. 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. C.A. Jojo, the learned counsel for the petitioner and Sri. Christopher Abraham, 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.5989 OF 2020(W) 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 P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 30.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 30.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 28.01.2020. EXHIBIT P4 A TRUE COPY OF THE LETTER OF DEMAND DATED 24.02.2020 ISSUED BY THE 1ST RESPONDENT. SR //True copy// PA to Judge