IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, 19TH DAY OF AUGUST 2019 / 28TH SRAVANA, 1941 WP(C).No.21015 OF 2019(B) PETITIONER/S: KALLADIKODE SERVICE CO-OPERATIVE BANK LTD NO. P 7489, KALLADIKKODE, PALAKKAD - 678596, REPRESENTED BY ITS SECRETARY, BINOY JOSEPH, AGED 43, S/O. JOSEPH BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKKAD - 678014. 2 COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR - 680 001. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.08.2019, ALONG WITH WP(C).20995/2019(Y), COURT ON SAME DAY DELIVERED FOLLOWING: -2- WP(C) NO.21015 & 20995 OF 2019 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, 19TH DAY OF AUGUST 2019 / 28TH SRAVANA, 1941 WP(C).No.20995 OF 2019(Y) PETITIONER/S: ALANALLUR SERVICE CO-OPERATIVE BANK LTD NO.F 1178, ALANALLUR, MANNARKKAD, PALAKKAD-678 601, REPRESENTED BY ITS SECRETARY, SREENIVASAN P., AGED 47, S/O. SANKARAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKKAD-678 014. 2 COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR-680 001. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.08.2019, ALONG WITH WP(C).21015/2019(B), COURT ON SAME DAY DELIVERED FOLLOWING: -3- WP(C) NO.21015 & 20995 OF 2019 JUDGMENT Heard Sri. Harisankar V.Menon, learned counsel for petitioners and Sri. Jose Joseph, learned Standing Counsel for respondents. 2. Petitioners refer to and rely on Ext.P5 judgment dated 01.07.2019 in W.A No.1529 of 2019 and connected cases to contend that Division Bench directed disposal of appeals and granted stay of recovery during pendency of appeals. 3. learned Standing Counsel admits that facts of these cases are substantially same and similar to facts noted by Division Bench in Ext.P5, hence judgment in Ext.P5 can be followed. Hence, writ petitions are disposed of directing Commissioner of Income Tax (Appeals)/ 2nd respondent to -4- WP(C) NO.21015 & 20995 OF 2019 consider and dispose of statutory appeals filed by petitioners herein at earliest taking note of Full Bench decision reported in Mavilayi Service Co-operative Bank Ltd, v. 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 appeals. Sd/- S.V.BHATTI JUDGE JS -5- WP(C) NO.21015 & 20995 OF 2019 APPENDIX OF WP(C) 21015/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2016-17. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2016-17. EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2016-17. EXHIBIT P4 COPY OF ORDER ISSUED BY 2ND RESPONDENT FOR YEAR 2016-17. EXHIBIT P5 COPY OF JUDGMENT IN WA NO.1529/2019 OF THIS HON'BLE COURT. -6- WP(C) NO.21015 & 20995 OF 2019 APPENDIX OF WP(C) 20995/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY IST RESPONDENT FOR YEAR 2016-17 DATED 26.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2016-17 DATED 18.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2016-17 DATED 16.1.2019. EXHIBIT P4 COPY OF ORDER ISSUED BY 2ND RESPONDENT FOR YEAR 2016-17 DATED 16.7.2019. EXHIBIT P5 COPY OF JUDGMENT IN WA NO.1529/2019 OF THIS HON'BLE COURT DATED 1.7.2019. Kalladikode Service Co-Operative Bank Ltd v. Income-tax Officer Ward-4, Palakkad / Commissioner of Income-tax (Appeals), Thrissur