IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.5958 OF 2020(T) PETITIONER: ARUVIKKARA FARMERS SERVICE CO-OPERATIVE BANK LTD.NO.603, REPRESENTED BY ITS MANAGING DIRECTOR, ARUVIKKARA P.O, THIRUVANANTHAPURAM DISTRICT 695 564 BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2(3), OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, KAWDIAR P.O, THIRUVANANTHAPURAM PIN 695 003 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM PIN - 695 003 SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5958 OF 2020(T) 2 JUDGMENT Dated this 28th day of February, 2020 Heard Sri.T.R.Harikumar, learned counsel for petitioner and Sri. Christopher Abraham, learned 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 Commissioner of Income Tax (Appeals)/ 2 nd respondent to consider and dispose of statutory appeal filed by petitioner herein at earliest taking note of Full Bench decision reported in WP(C).No.5958 OF 2020(T) 3 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. Sd/- S.V. BHATTI JUDGE SR WP(C).No.5958 OF 2020(T) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 16-12-2019 EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 16- 12-2019 EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 14- 01-2020 FILED AGAINST EXT-P1 ASSESSMENT ORDER, BEFORE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT P3 APPEAL DATED 12- 02-2020 EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19-07- 2019 IN W.A NO. 1639 OF 2019 EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 17-02- 2020 IN WP(C) NO. 4433 OF 2020 SR //True copy// PA to Judge Aruvikkara Farmers Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(3), Thiruvananthapuram / Commissioner of Income-tax (Appeals), Thiruvananthapuram