The Neeloor Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Kottayam / Income-tax Officer, Ward-3, Kottayam
[Citation -2020-LL-0225-22]

Citation 2020-LL-0225-22
Appellant Name The Neeloor Service Co-Operative Bank Ltd.
Respondent Name Commissioner of Income-tax (Appeals), Kottayam / Income-tax Officer, Ward-3, Kottayam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 25/02/2020
Judgment View Judgment
Keyword Tags collection of tax • statutory appeal • assessment order • stay of recovery • disposal of appeals
Bot Summary: A.Kumar, 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/ 1 st 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- WP(C). No.5293 OF 2020 3 operative Bank Ltd, v. The Commissioner of Income Tax, Calicut 2019 KHC 287 and to keep in abeyance 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 TUESDAY, 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941 WP(C).No.5293 OF 2020(J) PETITIONER/S: NEELOOR SERVICE CO-OPERATIVE BANK LTD. NO.K51, NEELOOR P.O., KOTTAYAM-686 651 REPRESENTED BY ITS SECRETARY MR. SHAJIMON P.S. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENT/S: 1 COMMISSIONER OF INCOME-TAX (APPEALS) PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001. 2 INCOME TAX OFFICER WARD 3, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5293 OF 2020 2 JUDGMENT Dated this 25th day of February 2020 Heard Sri. A.Kumar, 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)/ 1 st 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- WP(C).No.5293 OF 2020 3 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 uu 27.02.2020 WP(C).No.5293 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 30.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE OF DEMAND UNDER SECTION 156 DATED 30.12.2019. EXHIBIT P3 TRUE COPY OF APPEAL FILED IN FORM 34 DATED 31.1.2020. EXHIBIT P4 TRUE COPY OF STAY APPLICATION DATED 4.2.2020. EXHIBIT P5 TRUE COPY OF ORDER OF TRIBUNAL DATED 3.9.2018. EXHIBIT P6 TRUE COPY OF JUDGMENT OF HON'BLE DIVISION BENCH IN WRIT APPEAL 1529/2019 DATED 1.7.2019. Neeloor Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Kottayam / Income-tax Officer, Ward-3, Kottayam
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