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.5792 OF 2020(Y) PETITIONER/S: ELAMPAL SERVICE CO-OPERATIVE BANK LTD.NO.604, REPRESENTED BY ITS SECRETARY, ELAMPAL.P.O., PUNALUR, KOLLAM DISTRICT, PIN-691322. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-1 AND TPS, OFFICE OF INCOME TAX OFFICER, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM, PIN-691001. 2 COMMISSIONER OF INCOEM TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN- 695003. SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5792 OF 2020(Y) 2 JUDGMENT Dated this 27th day of February 2020 Heard Adv.T.R Harikumar learned counsel for petitioner and Adv.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. Hence, writ petition is disposed of directing WP(C).No.5792 OF 2020(Y) 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.5792 OF 2020(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 2.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 2.12.2019. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 5.12.2019 ALONG WITH GROUNDS OF APPEAL, FILED BEFORE 2ND RESPONDENT, AGAINST EXT.P1 ASSESSMENT ORDER. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT.P3 APPEAL SUBMITTED ON 25.2.2020. EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19.7.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 17.2.2020 IN WPC.NO.4433 OF 2020. Elampal Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-1, Kollam / Commissioner of Income-tax (Appeals), Thiruvananthapuram