The Chalakudy Service Co-Operative Bank Limited v. The Income-tax Officer, Ward-2(5), Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0227-14]

Citation 2020-LL-0227-14
Appellant Name The Chalakudy Service Co-Operative Bank Limited
Respondent Name The Income-tax Officer, Ward-2(5), Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 27/02/2020
Assessment Year 2012-13, 2017-18
Judgment View Judgment
Keyword Tags statutory appeal • stay of recovery • disposal of appeals • collection of tax
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 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 WP(C). No.5720 OF 2020(L) -3- 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, Calicut1 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 THURSDAY, 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5720 OF 2020(L) PETITIONER/S: CHALAKUDY SERVICE CO-OPERATIVE BANK LIMITED NO. R. 192, CHALAKUDY P.O. THRISSUR DISTRICT, 680 307, REPRESENTED BY ITS SECRETARY SMT. V.K. ELSY. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.G.REMADEVI SMT.HARIMA HARIHARAN RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2 (5), AAYAKAR BHAVAN, SATHAN THAMPURAN NAGAR, THRISSUR 680 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5720 OF 2020(L) -2- JUDGMENT Dated this 27th day of February 2020 Heard Adv.K.S Hariharan Nair, for petitioner and Adv.Jose Joseph, 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. 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 WP(C).No.5720 OF 2020(L) -3- 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, Calicut1 and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE JS 1[2019 (2) KHC 287] WP(C).No.5720 OF 2020(L) -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 23.12.2019 ISSUED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2012-13. EXHIBIT P1 (A) COPY OF ASSESSMENT ORDER DATED 23.12.2019 ISSUED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2017-18. EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 20.01.2020 AGAINST EXT. P1. EXHIBIT P2 (A) COPY OF APPEAL MEMORANDUM DATED 21.01.2020 AGAINST EXT. P1.(A) EXHIBIT P3 COPY OF APPEAL STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 21.0.2.2020 IN EXT. P1 APPEAL. EXHIBIT P3 (A) COPY OF APPEAL STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 21.02.2020 IN EXT. P1 (A) APPEAL. Chalakudy Service Co-Operative Bank Limited v. Income-tax Officer, Ward-2(5), Thrissur / Commissioner of Income-tax (Appeals), Thrissur
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