IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, 17TH DAY OF SEPTEMBER 2019 / 26TH BHADRA, 1941 WP(C).No.24618 OF 2019(B) PETITIONER: ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO.159, ANNAMANADA ,CHALAKUDY TALUK, 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), SHAKTAN NAGAR, THRISSUR,PIN-680 001. SRI. JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2019, ALONG WITH WP(C).24621/2019(C), WP(C).24622/2019(C), WP(C).24623/2019(C), COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 24618/2019 and connected cases 2 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, 17TH DAY OF SEPTEMBER 2019 / 26TH BHADRA, 1941 WP(C).No.24621 OF 2019(C) PETITIONER: ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO.159, ANNAMANADA, CHALAKUDY TALUK, 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),SHAKTAN NAGAR, THRISSUR,PIN-680 001 SRI.JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2019, ALONG WITH WP(C).24618/2019(B), WP(C).24622/2019(C), WP(C).24623/2019(C), COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 24618/2019 and connected cases 3 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, 17TH DAY OF SEPTEMBER 2019 / 26TH BHADRA, 1941 WP(C).No.24622 OF 2019(C) PETITIONER: ANNAMANADA SERVICE CO-PERATIVE BANK LIMITED NO.159 ANNAMANADA, CHALAKUDY TALUK, 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), SHAKTAN NAGAR, THRISSUR,PIN-680 001 SRI. JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2019, ALONG WITH WP(C).24618/2019(B), WP(C).24621/2019(C), WP(C).24623/2019(C), COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 24618/2019 and connected cases 4 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, 17TH DAY OF SEPTEMBER 2019 / 26TH BHADRA, 1941 WP(C).No.24623 OF 2019(C) PETITIONER: ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO. 159, ANNAMANADA, CHALAKUDY TALUK, 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), SHAKTAN NAGAR, THRISSUR, PIN - 680 001. SRI. JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2019, ALONG WITH WP(C).24618/2019(B), WP(C).24621/2019(C), WP(C).24622/2019(C), COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 24618/2019 and connected cases 5 JUDGMENT [WP(C).24618/2019, WP(C).24621/2019, WP(C).24622/2019, WP(C).24623/2019 ] These writ petitions have been filed by petitioner which is Service Co-operative Bank registered under Kerala Co- operative Societies Act. Income tax assessment orders have been issued in respect of Bank for years 2009-10, 2010-11, 2016-17 and 2015-16. Aggrieved by assessment orders, petitioner - Bank has filed Ext.P2 appeals. 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 Bank first and not to take any coercive steps till finalisation of appeal. In judgment in W.A. No.1529/2019, identical case, Division Bench of this Court directed Commissioner of Income Tax (Appeals) to consider W.P.(C) No. 24618/2019 and connected cases 6 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 - Bank till appeals are disposed of. Sd/- N.NAGARESH JUDGE msp W.P.(C) No. 24618/2019 and connected cases 7 APPENDIX OF WP(C) 24618/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 29.06.2016 ISSUED BY 2ND RESPONDENT FOR PERIOD 2009-10 EXHIBIT P2 COPY OF APPEAL DATED 25.08.2016 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2009-10 EXHIBIT P3 COPY OF PROCEEDINGS DATED 2.09.2019 ISSUED BY 2ND RESPONDENT RESPONDENTS EXHIBITS:NIL APPENDIX OF WP(C) 24621/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30.06.2017 ISSUED BY 2ND RESPONDENT FOR YEAR PERIOD 2010-11 EXHIBIT P2 COPY OF APPEAL DATED 31.07.2017 FILE BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2010-11 EXHIBIT P3 COPY OF PROCEEDINGS DATED 2.09.2019 ISSUED BY 2ND RESPONDENT RESPONDENTS EXHIBITS:NIL APPENDIX OF WP(C) 24622/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DAD 22.12.2018 ISSUED BY 2ND RESPONDENT FOR PERIOD 2016-17 W.P.(C) No. 24618/2019 and connected cases 8 EXHIBIT P2 COPY OF APPEAL DATED 20.01.2019 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2016-17 EXHIBIT P3 COPY OF PROCEEDING DATED 2.09.2019 ISSUED BY 2ND RESPONDENT RESPONDENTS EXHIBITS:NIL APPENDIX OF WP(C) 24623/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 10.11.2017 ISSUED BY 2ND RESPONDENT FOR PERIOD 2015-16. EXHIBIT P2 COPY OF APPEAL DATED 04.01.2018 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2015-16. EXHIBIT P3 COPY OF PROCEEDINGS DATED 02.09.2019 ISSUED BY 2ND RESPONDENT. RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A. TO JUDGE Annamanada Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward (2), Thrissur