Poomangalam Service Co- Operative Bank Limited v. The Income-tax Officer Ward-2(4), Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2019-LL-0905-19]

Citation 2019-LL-0905-19
Appellant Name Poomangalam Service Co- Operative Bank Limited
Respondent Name The Income-tax Officer Ward-2(4), Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 05/09/2019
Judgment View Judgment
Keyword Tags collection of tax • stay of recovery • demand notice
Bot Summary: C.A. Jojo, the learned counsel for the petitioner and Sri. Jose Joseph, the learned Standing Counsel for respondents. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stay of recovery proceedings during the pendency of the appeal. The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A. No.1536 of 2019, hence can be followed. The writ petition is disposed of directing the Commissioner of Income Tax/ 2 nd respondent to consider and dispose of the statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd, v. The Commissioner of Income Tax, Calicut 2019 KHC 287 and to keep in abeyance WP(C). No.24356 OF 2019(T) 3 recovery proceedings and collection of tax assessed, pending disposal of such appeal.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, 05TH DAY OF SEPTEMBER 2019 / 14TH BHADRA, 1941 WP(C).No.24356 OF 2019(T) PETITIONER: POOMANGALAM SERVICE CO- OPERATIVE BANK LIMITED NO.R- 712, REPRESENTED BY ITS SECRETARY, NAMITHA V MENON, ARIPALAM P.O., THRISSUR DISTRICT, PIN-680688. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S. RESPONDENTS: 1 INCOME TAX OFFICER WARD-2(4), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR-680001. 2 COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR-680001. BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.09.2019, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.24356 OF 2019(T) 2 JUDGMENT Heard Sri. C.A. Jojo, learned counsel for petitioner and Sri. Jose Joseph, learned Standing Counsel for respondents. 2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that Division Bench directed disposal of appeal and granted 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. Hence, writ petition is disposed of directing Commissioner of Income Tax (Appeals)/ 2 nd respondent to consider and dispose of statutory appeal filed by petitioner 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 WP(C).No.24356 OF 2019(T) 3 recovery proceedings and collection of tax assessed, pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE DCS WP(C).No.24356 OF 2019(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 10.12.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 10.12.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2016-17 DATED 09.01.2019 FILED BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF STATUTORY APPLICATION U/S 220(6) BEFORE 1ST RESPONDENT DATED 19.07.2019. EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER FOR AY 2014-15 DATED 20.12.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF DEMAND NOTICE FOR AY 2014-15 DATED 20.12.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF APPEAL FOR AY 2014-15 DATED 01.02.2017 FILED BEFORE 2ND RESPONDENT. EXHIBIT P8 TRUE COPY OF ASSESSMENT ORDER DATED 20.12.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT P9 TRUE COPY OF DEMAND NOTICE DATED 22.12.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT P10 TRUE COPY OF APPEAL FOR AY 2013-14 DATED 01.02.2017 FILED BEFORE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 28.11.2017 ISSUED BY 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF DEMAND NOTICE DATED 28.11.2017 ISSUED BY 1ST RESPONDENT. WP(C).No.24356 OF 2019(T) 5 EXHIBIT P13 TRUE COPY OF APPEAL FOR AY 2010-11 DATED 26.12.2017 FILED BEFORE 2ND RESPONDENT. EXHIBIT P14 TRUE COPY OF ASSESSMENT ORDER DATED 20.12.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT P15 TRUE COPY OF DEMAND NOTICE DATED 20.12.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT P16 TRUE COPY OF APPEAL FOR AY 2009-10 DATED 01.02.2017 FILED BEFORE 2ND RESPONDENT. EXHIBIT P17 TRUE COPY OF ASSESSMENT ORDER DATED 15.02.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT P18 TRUE COPY OF DEMAND NOTICE DATED 15.02.2016 ISSUED BY 1ST RESPONDENT. EXHIBIT P19 TRUE COPY OF APPEAL FOR AY 2008-09 DATED 21.04.2016 FILED BEFORE 2ND RESPONDENT. EXHIBIT P20 TRUE COPY OF NOTICE OF DEMAND DATED 12.07.2019 ISSUED BY 1ST RESPONDENT. EXHIBIT P21 TRUE COPY OF NOTICE OF DEMAND DATED 22.08.2019 ISSUED BY 1ST RESPONDENT. EXHIBIT P22 TRUE COPY OF JUDGMENT IN WPC NO.22496/2019 DATED 19.08.2019. Poomangalam Service Co- Operative Bank Limited v. Income-tax Officer Ward-2(4), Thrissur / Commissioner of Income-tax (Appeals), Thrissur
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