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.5915 OF 2020(L) PETITIONER/S: UZHUVA SERVICE CO-OPERATIVE BANK LTD, NO.A.305, PATTANAKKAD.P.O, CHERTHALA, ALAPPUZHA-688531, REPRESENTED BY ITS SECRETARY BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-4, ALAPPUZHA, ALAPPUZHA-688011 2 COMMISSIONE OF INCOME TAX(APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX, KOCHI-686002 3 ASSISTANT REGISTRAR OF INCOME TAX APPELLATE TRIBUNAL COCHIN, BENCH, KAKKANAD-682037 4 BRANCH MANAGER ALAPPUZHA DCB [DISTRICT CO-OPERATIVE BANK] MAIN, OPP.MUNICIPAL TOWN HALL, ALAPPUZHA, KERALA-688011 OTHER PRESENT: SC JOSE JOSEPH., P.C. SASIDHARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 5915/2020 -2- JUDGMENT Dated this 27th day of February 2020 Heard Advocate C.A. Jojo for petitioner, Advocate P.C.Sasidharan for R4 and Advocate Jose Joseph, Standing Counsel for R1 and R2. 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. petitioner submits that 1 st respondent has issued Exts.P8 and P9 notices to Bank dated 26.02.2020 to freeze account to recover entire tax amount. 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 W.P.(C) No. 5915/2020 -3- followed. Hence, writ petition is disposed of directing 2 nd and 3rd respondents to consider and dispose of statutory appeals [Exts.P3 and P6 respectively] 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. In meantime Exts.P8 and P9 are stayed till appeals are disposed of as directed by this judgment. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No. 5915/2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER AY 2010-11 DATED 21.01.2013 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF APPELLATE ORDER DATED 30.01.2014 ISSUED BY SECOND RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2010- 11 BEFORE 3RD RESPONDENT DATED 14.04.2014 EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER AY 2017-18 DATED 26.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P5 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 26.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P6 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 20.01.2019 EXHIBIT P7 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 04.02.2020 FOR 20% OF TAX FOR AY 2017-18 EXHIBIT P8 TRUE COPY OF NOTICE NOTICE U/S 226(3) FOR AY 2017-18 DATED 26.02.2020 EXHIBIT P9 TRUE COPY OF NOTICE NOTICE U/S 226(3) FOR AY 2010-11 DATED 26.02.2020 Uzhuva Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-4, Alappuzha / Commissioner of Income-tax (Appeals), Kochi / Assistant Registrar of Income-tax Appellate Tribunal Cochin / Branch Manager