IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 27TH DAY OF SEPTEMBER 2019 / 5TH ASWINA, 1941 WP(C).No.20467 OF 2019(G) PETITIONER: M/S.KOLLAM DISTRICT POSTAL TELCOM BSNL EMPLOYEE'S CO-OPERATIVE SOCIETY LTD NO. Q 880, KOLLAM P.O, PIN-691 001, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S. RESPONDENTS: 1 INCOME TAX OFFICER WARD-1, KOLLAM RANGE, AYAKAR BHAVAN, KOLLAM-691 001 2 COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695 003. 3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, TRIVANDRUM-695 003 BY ADV.SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2019, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.20467 OF 2019(G) 2 JUDGMENT Against Exts.P1 to P5 assessment orders under Income Tax Act for assessment years 2012-2013 to 2016-2017, petitioner has preferred Exts.P7 to P11 appeals before 2 nd respondent. In stay application preferred along with appeals, 2 nd respondent directed payment of 20% of total demand as condition for stay of balance amount pending disposal of appeals. It is contention of learned counsel for petitioner that issue involved in assessment pertains to dis -allowance of deduction under Section 80P of Income Tax Act. It is pointed out that issue was decided in favour of assessee by Full Bench of this Court in Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287 (FB)]. It is also pointed out that taking note of Full Bench decision of this Court another Division Bench of this Court in W.A.1536 of 2019 and connected cases held that assesees are entitled to complete stay, pending disposal of appeals by first appellate authority. 2. I have heard learned counsel appearing for petitioner as also learned Standing counsel appearing for WP(C).No.20467 OF 2019(G) 3 Income Tax Department. 3. On consideration of facts and circumstances of case as also submissions made across Bar and taking note of judgment of Full Bench of this Court as also Division Bench judgment referred to by learned counsel for petitioner, I deem it appropriate to quash Ext.P17 order, and direct 2 nd respondent to consider and pass reasoned orders on Exts.P7 to P11 appeals within outer time limit of six months from date of receipt of copy of this judgment, after hearing petitioner. It is made clear that till such time as orders are passed by 2 nd respondent as directed, and orders communicated to petitioner, recovery steps for recovery of amounts confirmed against petitioner by Exts.P1 to P5 assessment orders shall be kept in abeyance. petitioner shall produce copy of writ petition together with copy of this judgment, before 2nd respondent, for further action. writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns WP(C).No.20467 OF 2019(G) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER AY 2012- 13 DATED 29.12.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER AY 2013- 14 DATED 29.12.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER AY 2014- 15 DATED 29.12.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER AY 2014- 15 DATED 29.12.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER AY 2016- 17 DATED 31.12.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF LETTER DATED 11.02.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P7 TRUE COPY OF APPEAL DATED 29.01.2019 FILED FOR AY 2012-13 BEFORE 2ND RESPONDENT. EXHIBIT P8 TRUE COPY OF APPEAL DATED 29.01.2019 FILED FOR AY 2013-14 BEFORE 2ND RESPONDENT. EXHIBIT P9 TRUE COPY OF APPEAL DATED 29.01.2019 FILED FOR AY 2014-15 BEFORE 2ND RESPONDENT. EXHIBIT P10 TRUE COPY OF APPEAL DATED 29.01.2019 FILED FOR AY 2014-15 BEFORE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF APPEAL DATED 29.01.2019 FILED FOR AY 2016-17 BEFORE 2ND RESPONDENT. EXHIBIT P12 TRUE COPY OF REVIEW PETITION BEFORE 3RD RESPONDENT FOR ALL ASSESSMENT YEARS DATED 20.02.2019 WP(C).No.20467 OF 2019(G) 5 EXHIBIT P13 TRUE COPY OF NOTICE UNDER S.226(3) OF IT ACT DATED 01.03.2019 ISSUED BY 1ST RESPONDENT TO KOLLAM DISTRICT CO- OPERATIVE BANK. EXHIBIT P14 TRUE COPY OF JUDGMENT IN WP(C) NO. 7118/2018 DATED 08.03.2019. EXHIBIT P15 TRUE COPY OF ORDER ON REVIEW PETITION BY 3RD RESPONDENT DATED 04.04.2019. EXHIBIT P16 TRUE COPY OF JUDGMENT IN WP(C) NO. 12312/2019 DATED 18.06.2019. EXHIBIT P17 TRUE COPY OF ORDER ON REVIEW PETITION BY 3RD RESPONDENT DATED 17.07.2019. EXHIBIT P18 TRUE COPY OF JUDGMENT IN WA NO. 1536/2019 DATED 01.07.2019. RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE Kollam District Postal Telcom BSNL Employee's Co-Operative Society Ltd. v. Income-tax Officer Ward-1, Kollam Range, Kollam / Commissioner of Income-tax (Appeals)-1, Trivandrum / Principal Chief Commissioner of Income-tax, Trivandrum