Andathode Service Co-Operative Bank Limited v. The Commissioner of Income-tax (Appeals), Kozhikode / The Income-tax Officer, Ward-(4), Tirur
[Citation -2020-LL-0225-23]

Citation 2020-LL-0225-23
Appellant Name Andathode Service Co-Operative Bank Limited
Respondent Name The Commissioner of Income-tax (Appeals), Kozhikode / The Income-tax Officer, Ward-(4), Tirur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 25/02/2020
Assessment Year 2016-17, 2017-18
Judgment View Judgment
Keyword Tags collection of tax • stay of recovery • statutory appeal • disposal of appeals
Bot Summary: O.D. Sivadas, the learned counsel for the petitioner and Sri. Christopher Abraham, 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/ 1st respondent to consider and dispose of the statutory appeals filed by the WP(C). No.5333 OF 2020(N) 3 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 recovery proceedings and collection of tax assessed, pending disposal of such appeals.


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.5333 OF 2020(N) PETITIONER: ANDATHODE SERVICE CO-OPERATIVE BANK LIMITED NO. F 1249 ERAMANGALAM P O, MALAPPURAM DISTRICT-679587, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE-673001. 2 INCOME TAX OFFICER, WARD (4), TIRUR - 676001 BY SRI. JOS WINSON FOR SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5333 OF 2020(N) 2 JUDGMENT Dated this 25th day of February 2020 Heard Sri. O.D. Sivadas, learned counsel for petitioner and Sri. Jos Winson holding for Sri. Christopher Abraham, 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)/ 1st respondent to consider and dispose of statutory appeals filed by WP(C).No.5333 OF 2020(N) 3 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 recovery proceedings and collection of tax assessed, pending disposal of such appeals. SD/- S.V.BHATTI JUDGE DCS WP(C).No.5333 OF 2020(N) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 20.12.2018 ISSUED BY 2ND RESPONDENT FOR PERIOD 2016-17. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 26.12.2019 ISSUED BY 2ND RESPONDENT FOR PERIOD 2017-18. EXHIBIT P3 COPY OF APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2016-17. EXHIBIT P4 COPY OF APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2017-18. EXHIBIT P5 COPY OF PROCEEDING DATED 11.02.2020 ISSUED BY 2ND RESPONDENT DEMANDING DISPUTED TAX. Andathode Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Kozhikode / Income-tax Officer, Ward-(4), Tirur
Report Error