The Adichanalloor Farmers Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 4, Kollam Range, Kollam/The Commissioner of Income-tax (Appeals), Thiruvananthapuram
[Citation -2020-LL-0226-59]

Citation 2020-LL-0226-59
Appellant Name The Adichanalloor Farmers Service Co-Operative Bank Ltd.
Respondent Name Income-tax Officer, Ward 4, Kollam Range, Kollam/The Commissioner of Income-tax (Appeals), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 26/02/2020
Judgment View Judgment
Keyword Tags collection of tax • stay of recovery • stay petition
Bot Summary: 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. W.P.(C) No.5640/2020 -3- Hence, the writ petition is disposed of directing the Commissioner of Income Tax/ 2 nd respondent to consider and dispose of the statutory appeals 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 appeals.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, 26TH DAY OF FEBRUARY 2020 / 7TH PHALGUNA, 1941 WP(C).No.5640 OF 2020(D) PETITIONER/S: ADICHANALLOOR FARMERS SERVICE CO-OPERATIVE BANK LTD. 2609,ADICHANALLOOR, KOLLAM, PIN-691573, REPRESENTED BY ITS SECRETARY, MR. G. SHAJIKUMAR, AGED 49 YEARS, S/O. GOPINATHAN ACHARY, RESIDING AT SHAJI NIVAS, PLAKKADU, ADICHANALLOOR P.O., KOLLAM. BY ADVS. SMT.A.JANI SMT.NISA FASIL(KOLLAM) SRI.SAJU WAHAB RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 4, OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYANKAR BHAVAN, KARBALA JUNCTION, KOLLAM- 691001. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF CHIEF COMMISSIONER OF INCOME TAX (APPEALS), AYYANKAR BHAVAN, KAWADIYAR JUNCTION, THIRUVANANTHAPURAM-695003. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No.5640/2020 -2- JUDGMENT Dated this 26th day of February 2020 Heard Advocate Jani A., counsel for petitioner and Advocate Christopher Abraham, 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. W.P.(C) No.5640/2020 -3- Hence, writ petition is disposed of directing Commissioner of Income Tax (Appeals)/ 2 nd respondent to consider and dispose of statutory appeals 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 appeals. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No.5640/2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 30/11/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF APPEAL AGAINST EXHIBIT P1 PREFERRED ON 27/12/2019 BEFORE SECOND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION IN EXHIBIT P2 APPEAL DATED 10/02/2020. Adichanalloor Farmers Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 4, Kollam Range, Kollam/The Commissioner of Income-tax (Appeals), Thiruvananthapuram
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