S L Puram Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-4, Alappuzha / Commissioner of Income-tax (Appeals), Kottayam, / The Branch Manager
|S L Puram Service Co-Operative Bank Ltd.
|Income-tax Officer, Ward-4, Alappuzha / Commissioner of Income-tax (Appeals), Kottayam, / The Branch Manager
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|collection of tax • statutory appeal • stay of recovery • disposal of appeals
|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 petitioner submits that the 1 st respondent has issued Ext.P6 notice to the Bank dated 26.02.2020 initiating garnishee proceedings to recover the entire tax by freezing the bank account. The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by W.P.(C) No. 5908/2020 -3- 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/ 2 nd 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 the meantime Ext.P6 is stayed till the appeal is disposed of as directed by this judgment.