Madhava Vilasom Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward-2(1), Thiruvananthapuram / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
[Citation -2020-LL-0225-25]

Citation 2020-LL-0225-25
Appellant Name Madhava Vilasom Service Co-Operative Bank Ltd.
Respondent Name The Income-tax Officer, Ward-2(1), Thiruvananthapuram / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 25/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags collection of tax • statutory appeal • stay of recovery • stay petition • disposal of appeals
Bot Summary: T.R.Harikumar, the learned counsel for the petitioner and Sri. Jose Winson for 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/ 2nd 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-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.5259 OF 2020(F) PETITIONER: MADHAVA VILASOM SERVICE CO-OPERATIVE BANK LTD.NO.1347, REPRESENTED BY ITS SECRETARY, ARASUMOODU, KULATHOOR P.O., THIRUVANANTHAPURAM DISTRICT BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2(1), OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR P.O. THIRUVANANTHAPURAM, PIN-695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. OTHER PRESENT: JOS WINSON FOR CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WPC No.5259 of 2020 2 JUDGMENT Heard Sri. T.R.Harikumar, learned counsel for petitioner and Sri. Jose Winson for 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)/ 2nd 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-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 css/ WPC No.5259 of 2020 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-18 DATED 20.12.2019 EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 20.12.2019 EXHIBIT P3 TRUE COPY OF ONLICE APPEAL DATED 13.1.2020 ALONG WITH GROUND OF APPEAL FILED BEFORE 2ND RESPONDENT, AGAINST EXT P-1 ASSESSMENT ORDER EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 13.1.2020 EXHIBIT P5 TRUE COPY OF COMMUNICATION NO ITBA/COM/F/17/2019-20/1024498931(1) DATED 31.1.2020., ISSUED BY TH 1ST RESPONDENT EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 19.7.2019 IN WA NO 1639 OF 2019 EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 25.11.2019 IN WPC NO 31787 OF 2019 EXHIBIT P8 TRUE COPY OF JUDGMENT DATED 17.2.2020 IN WPC NO 4310 OF 2020 Madhava Vilasom Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(1), Thiruvananthapuram / Commissioner of Income-tax (Appeals), Thiruvananthapuram
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