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.18538 OF 2019(N) PETITIONER/S: KALLAMKUNNU SERVICE CO-OPERATIVE BANK LIMITED NO. R.314, P.O. NADAVARAMBA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX(APPEALS) AYAKAR BHAVAN, SHAKTHAN NAGAR, THRISSUR, PIN-680001. 2 PRINCIPAL COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680001. 3 INCOME TAX OFFICER, WARD (2), SHAKTAN NAGAR, THRISSUR, PIN-680001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.08.2019, ALONG WITH WP(C).18513/2019(L), COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) Nos. 18513 & 18538/2019 -2- 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.18513 OF 2019(L) PETITIONER/S: KALLAMKUNNU SERVICE CO-OPERATIVE BANK LIMITED NO R.314, P.O.NADAVARAMBA, THRISSUR DISTRICT ,REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX(APPEALS) AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680 001. 2 PRINCIPAL COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680 001. 3 INCOME TAX OFFICER, WARD (2), SHAKTAN NAGAR, THRISSUR, PIN-680 001. R1-3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.08.2019, ALONG WITH WP(C).18538/2019(N), COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) Nos. 18513 & 18538/2019 -3- JUDGMENT [ WP(C).18538/2019, WP(C).18513/2019 ] Dated this 19th day of August 2019 Heard Smt. Sameera holding for Sri. O.D.Sivadas, learned counsel for petitioner and Sri. Jose Joseph, learned Standing Counsel for respondents. 2. Petitioner refers to and relies on judgment in W.A No.1536 of 2019 and connected cases dated 01.07.2019 to contend that Division Bench directed disposal of appeal and also stay of recovery proceedings during pendency of appeal. 3. learned Standing Counsel admits that facts of case are substantially same and similar to facts noted by Division Bench in W.A. No.1536 of 2019, hence can be followed. writ petition is disposed of directing Commissioner of Income Tax (Appeals)/ first respondent to consider and dispose of subject statutory appeals filed by petitioner herein at W.P.(C) Nos. 18513 & 18538/2019 -4- 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 appeal. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) Nos. 18513 & 18538/2019 -5- APPENDIX OF WP(C) 18538/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 22.12.2016 ISSUED BY 3RD RESPONDENT FOR PERIOD 2014- 15. EXHIBIT P2 COPY OF APPEAL DATED 28.01.2017 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2014-15. EXHIBIT P3 COPY OF STAY PETITION DATED 27.02.2017 FILED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P4 COPY OF ORDER DATED 09.03.2017 ISSUED BY 3RD RESPONDENT. EXHIBIT P5 COPY OF REVIEW PETITION DATED 20.03.2017 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P6 COPY OF ORDER DATED 24.06.2019 ISSUED BY 2ND RESPONDENT. W.P.(C) Nos. 18513 & 18538/2019 -6- APPENDIX OF WP(C) 18513/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 22.12.2016 ISSUED BY 3RD RESPONDENT FOR PERIOD 2009- 10 EXHIBIT P2 COPY OF APPEAL DATED 28.1.2017 FILED BY PETITIONER BEFORE 1SDT RESPONDENT FOR PERIOD 2009-10 EXHIBIT P3 COPY OF STAY PETITION DATED 27.2.2017 FILED BY PETITIONER BEFORE 1ST RESPONDENT EXHIBIT P4 COPY OF ORDER DATED 9.3.2017 ISSUED BY 3RD RESPONDENT EXHIBIT P5 COPY OF REVIEW PETITION DATED 20.3.2017 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P6 COPY OF ORDER DATED 24.6.2019 ISSUED BY 2ND RESPONDENT Kallamkunnu Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Thrissur / Principal Commissioner of Income-tax, Thrissur / Income-tax Officer, Ward-(2), Thrissur