IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.35554 OF 2019(T) PETITIONER: CHERUNNIYOOR SERVICE CO-OPERATIVE BANK LTD. NO.726 REPRESENTED BY ITS SECRETARY, CHERUNNIYOOR P.O. THIRUVANANTHAPURAM DISTRICT 695 142. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 1 INCOME TAX OFFICER WARD 2 (5), OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KAWDIAR P.O. THIRUVANANTHAPURAM 695 003. 2 COMMISSIONER OF INCOME (APPEALS), AAYAKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM 695 003. 3 REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KENDRIYA BHAVAN, BLOCK NO. C1 AND C2, 1ST FLOOR, KAKKANAD, COCHIN 682 030. BYADV.SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, COURT ON SAME DAY DELIVERED FOLLOWING: W.P(C).No.35554 of 2019 2 JUDGMENT Against Ext.P3 rectified order under Income Tax Act, petitioner has preferred Ext.P4 appeal together with Ext.P5 stay petition before 3rd respondent. It is case of petitioner that even prior to considering stay petition, recovery steps are taken by respondents against petitioner for recovery of amounts confirmed by Ext.P3 rectified order. It is stated by learned counsel for petitioner that issue involved in appeal pertains to dis- allowance of deduction claimed under Section 80P of Income Tax Act. 2. I have heard learned counsel appearing for petitioner and also learned Standing counsel appearing for respondents. On consideration of facts and circumstances of case as also submissions made across Bar and taking note of fact that in similar matters, this Court has directed Appellate Authority to consider and pass orders in appeal and stayed recovery of disputed amounts pending disposal of appeal, this Writ petition is disposed directing 3rd respondent to consider and pass orders on Ext.P4 appeal within outer time limit of six months from date of receipt of copy of this judgment, after hearing petitioner. Recovery W.P(C).No.35554 of 2019 3 steps for recovery of amounts confirmed against petitioner by Ext.P3 rectified order shall be kept in abeyance till such time as orders are passed by 3rd respondent as directed above and communicated to petitioner. petitioner shall produce copy of writ petition along with copy of this judgment, before 3 rd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2015-2016 DATED 23.11.2017. EXHIBIT P2 TRUE COPY OF ORDER DATED 10.12.2018 IN ITA NO. 107/EF/TVM/CIT(A)/TVM/2017-18 OF 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF ORDER DATED 17.09.2019 IN ITS NO. 107/EF/TVM/CIT(A)/TVM /2017-18 ISSUED BY 2ND RESPONDENT NUDER SECTION 154 OF INCOME TAX ACT. EXHIBIT P4 TRUE COPY OF APPEAL MEMORANDUM DATED 30.11.2019 ALONG WITH AFFIDAVIT AND CHELAN. EXHIBIT P5 TRUE COPY OF STAY PETITION FILED ALONG WITH EXT. P4 APPEAL DATED 30.11.2019. RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE Cherunniyoor Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(5), Thiruvananthapuram / Commissioner of Income, (Appeals), Thiruvananthapuram / Registrar, Income-tax Appellate Tribunal, Cochin