The Kanjikuzhy Co-Operative Bank Ltd. v. Income-tax Officer, Ward-5, Alappuzha / Commissioner of Income-tax (Appeals)-2, Kottayam - 2020-LL-0227-9

Citation	2020-LL-0227-9
Appellant Name	The Kanjikuzhy Co-Operative Bank Ltd.
Respondent Name	Income-tax Officer, Ward-5, Alappuzha / Commissioner of Income-tax (Appeals)-2, Kottayam
Court	HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act	Income-tax
Date of Order	27/02/2020
Assessment Year	2017-18
Judgment	View Judgment
Keyword Tags	collection of tax • statutory appeal • stay of recovery • demand notice • disposal of appeals
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 Commissioner of Income Tax/2nd respondent to WP(C). No.5707 OF 2020(K) 3 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.5707 OF 2020(K) PETITIONER/S: KANJIKUZHY CO-OPERATIVE BANK LTD NO.K-1558 S.L.PURAM, CHERTHALA.P.O, ALAPPUZHA-688523 REPRESENTED BY ITS SECRETARY BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-5, ALAPPUZHA ALAPPUZHA-688011 2 COMMISSIONER OF INCOME TAX(APPEALS)-2 OFFICE OF COMMISSIONER OF INCOME TAX, KOTTAYAM. 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.5707 OF 2020(K) 2 JUDGMENT Dated this 27th day of February 2020 Heard Adv.C.A.Jojo 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. 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 Commissioner of Income Tax (Appeals)/2nd respondent to WP(C).No.5707 OF 2020(K) 3 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.5707 OF 2020(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 21.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 21.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017- 18 BEFORE 2ND RESPONDENT DATED 12.01.2020 EXHIBIT P4 TRUE COPY OF LETTER OF DEMAND DATED 06.02.2020 ISSUED BY 1ST RESPONDENT Kanjikuzhy Co-Operative Bank Ltd. v. Income-tax Officer, Ward-5, Alappuzha / Commissioner of Income-tax (Appeals)-2, Kottayam

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