IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, 22ND DAY OF JULY 2019 / 31ST ASHADHA, 1941 WP(C).No.20015 of 2019 PETITIONER: PAPPINIVATTAM SERVICE CO-OPERATIVE SOCIETY LTD. NO. R.309, P.O. MATHILAKAM, KODUNGALLUR, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 COMMISSIONER OF INCOME TAX(APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN - 680 001. 2 INCOME TAX OFFICER, WARD 2 (4), SHAKTAN NAGAR, THRISSUR, PIN - 680 001. ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.07.2019, ALONG WITH WP(C).20016/2019 AND WP(C).20017/2019, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C) Nos.20015, 20016 & 20017 of 2019 2 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, 22ND DAY OF JULY 2019 / 31ST ASHADHA, 1941 WP(C).No.20016 of 2019 PETITIONER: PAPPINIVATTAM SERVICE CO OP SOCIETY LTD NO.R309, P.O. MATHILAKAM , KODUNGALLUR, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR DISTRICT, PIN - 680 001. 2 INCOME TAX OFFICER, WARD 2(4), SHAKTAN NAGAR, THRISSUR, PIN - 680 001. ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.07.2019, ALONG WITH WP(C).20017/2019 AND WP(C).20015/2019, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C) Nos.20015, 20016 & 20017 of 2019 3 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, 22ND DAY OF JULY 2019 / 31ST ASHADHA, 1941 WP(C).No.20017 of 2019 PETITIONER: PAPPINIVATTAM SERVICE CO-OPERATIVE SOCIETY LTD. NO.R.309, P.O. MATHILAKAM, KODUNGALLUR, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 COMMISSIONER OF INCOME TAX(APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN - 680 001. 2 INCOME TAX OFFICER, WARD 2(4), SHAKTAN NAGAR, THRISSUR, PIN - 680 001. ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.07.2019, ALONG WITH WP(C).20016/2019, WP(C).20015/2019, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C) Nos.20015, 20016 & 20017 of 2019 4 JUDGMENT [W.P. (C) .20015/2019, 20016/2019 & 20017/2019] These writ petitions have been filed by petitioner which is Co-operative Society registered under Kerala Co-operative Societies Act. Income tax assessment orders have been passed in respect of Society for years 2012-13, 2013-14 and 2015-16 as per Ext.P1 in all writ petitions. Aggrieved by assessment orders, petitioner - Society filed Ext.P2 appeal against those assessment orders. Pending these appeals, Income Tax Officer has issued Ext.P3 notices under Section 221(1) of Income Tax Act, 1961 seeking recovery of amount of assessment. 2. learned counsel for petitioner points out that in identical case, i.e., W.P. (C) No.13364/2019, this Court has passed orders directing appellate authority to consider appeals preferred by Society first and not to take any coercive steps till finalisation of appeal. In WP(C) Nos.20015, 20016 & 20017 of 2019 5 judgment in W.A. No.1529/2019, identical case, Division Bench of this Court directed Commissioner of Income Tax (Appeals) to consider and dispose of statutory appeals filed by appellant therein at earliest taking note of Full Bench decision in Mavilayi Service Co-operative bank Ltd. v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. 3. Heard learned counsel for petitioner and learned Standing Counsel for Department of Income Tax. 4. After perusing pleadings, I feel that these writ petitions also can be disposed of in similar manner. Accordingly, these writ petitions are disposed of directing 1st respondent - Appellate Authority to consider and pass appropriate orders on Ext.P2 appeals, as expeditiously as possible and it is further directed that further steps of coercive nature shall not be resorted to against petitioner - Society till appeals are disposed of. Sd/- N. NAGARESH, JUDGE aks/22.07.2019 WP(C) Nos.20015, 20016 & 20017 of 2019 6 APPENDIX OF WP(C) 20015/2019 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 02.03.2016 ISSUED BY 2ND RESPONDENT FOR PERIOD 2013-14. EXHIBIT P2 COPY OF APPEAL DATED 28.03.2016 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2013-14. EXHIBIT P3 COPY OF ORDER PROCEEDINGS DATED 12.07.2019 ISSUED BY 2ND RESPONDENT. WP(C) Nos.20015, 20016 & 20017 of 2019 7 APPENDIX OF WP(C) 20016/2019 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 22.12.2016 ISSUED BY 2ND RESPONDENT FOR PERIOD 2012-13. EXHIBIT P2 COPY OF APPEAL DATED 30.01.2017 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2012-13. EXHIBIT P3 COPY OF ORDER PROCEEDINGS DATED 12.07.2019 ISSUED BY 2ND RESPONDENT. WP(C) Nos.20015, 20016 & 20017 of 2019 8 APPENDIX OF WP(C) 20017/2019 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 16.11.2017 ISSUED BY 2ND RESPONDENT FOR PERIOD 2015-16. EXHIBIT P2 COPY OF APPEAL DATED 12.12.2017 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2015-16. EXHIBIT P3 COPY OF ORDER PROCEEDING DATED 12.07.2019 ISSUED BY 2ND RESPONDENT. Pappinivattam Service Co-Operative Society Ltd. v. Commissioner of Income-tax (Appeals), Thrissur /The Income-tax Officer, Ward-2(4), Thrissur