Kaitharam Service Co Operative Bank Ltd. v. Income-tax Officer, Ward-2, Aluva / Commissioner of Income-tax, (Appeals)-2, Kochi - 2020-LL-0228-47

Citation	2020-LL-0228-47
Appellant Name	Kaitharam Service Co Operative Bank Ltd.
Respondent Name	Income-tax Officer, Ward-2, Aluva / Commissioner of Income-tax, (Appeals)-2, Kochi
Court	HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act	Income-tax
Date of Order	28/02/2020
Judgment	View Judgment
Keyword Tags	collection of tax • statutory appeal • stay of recovery • disposal of appeals
Bot Summary:	C.A. Jojo, the learned counsel for the petitioner and Sri. Christopher Abraham, the learned Standing Counsel for respondents. 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 learned 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/ 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 WP(C). No.5989 OF 2020(W) 3 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 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.5989 OF 2020(W) PETITIONER: KAITHARAM SERVICE CO OPERATIVE BANK LTD. NO. 112, KAITHARAM P.O, NORTH PARAVUR, ERNAKULAM 683 519, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2, ALUVA, ALUVA 683 101. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, KOCHI 682 018. 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.5989 OF 2020(W) 2 JUDGMENT Dated this 28th day of February, 2020 Heard Sri. C.A. Jojo, 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.5989 OF 2020(W) 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.5989 OF 2020(W) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 30.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 30.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 28.01.2020. EXHIBIT P4 TRUE COPY OF LETTER OF DEMAND DATED 24.02.2020 ISSUED BY 1ST RESPONDENT. SR //True copy// PA to Judge Kaitharam Service Co Operative Bank Ltd. v. Income-tax Officer, Ward-2, Aluva / Commissioner of Income-tax, (Appeals)-2, Kochi

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