The Kanjikuzhy Co-Operative Bank Ltd. v. Income-tax Officer, Ward-5, Alappuzha / Commissioner of Income-tax (Appeals)-2, Kottayam
|The Kanjikuzhy Co-Operative Bank Ltd.
|Income-tax Officer, Ward-5, Alappuzha / Commissioner of Income-tax (Appeals)-2, Kottayam
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|collection of tax • statutory appeal • stay of recovery • demand notice • 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 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.