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.6025 OF 2020(C) PETITIONER: VATTAMKULAM PANCHAYATH SERVICE CO-OPERATIVE BANK LIMITED. M. 481, PATTAMBI ROAD, VATTAMKULAM.P.O, EDAPPAL DITRICT-679587, REPRESENTED BY ITS SECRETARY. BY ADV. SRI. O. D. SIVADAS RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE-673001. 2 INCOME TAX OFFICER, WARD (4), TIRUR, MALAPPURAM DISTRICT, 676001. BY 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. 6025 OF 2020(C) 2 JUDGMENT Dated this 28th day of February 2020 Heard Sri. O. D. Sivadas, 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. 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)/ 1st respondent to consider and dispose of statutory appeals filed by petitioner herein, at earliest, taking note of Full WP(C). No. 6025 OF 2020(C) 3 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 appeals. SD/- S. V. BHATTI JUDGE DCS WP(C). No. 6025 OF 2020(C) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 23.2.2016 ISSUED BY 2ND RESPONDENT FOR ASSESSMENT PERIOD 2008-2009 EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 27.2.2016 ISSUED BY 2ND RESPONDENT FOR ASSESSMENT PERIOD 2009-2010 EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER DATED 23.2.2016 ISSUED BY 2ND RESPONDENT FOR ASSESSMENT PERIOD 2013-2014. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER DATED 20.12.2018 ISSUED BY 2ND RESPONDENT FOR ASSESSMENT PERIOD 2016-2017. EXHIBIT P5 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2008-2009 EXHIBIT P6 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2009-2010 EXHIBIT P7 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2013-2014 EXHIBIT P8 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2016-2017 EXHIBIT P9 TRUE COPY OF PROCEEDING DATED 11.02.2020 ISSUED BY 2ND RESPONDENT DEMANDING DISPUTED TAX. Vattamkulam Panchayath Service Co-Operative Bank Limited v. CIT (Appeals), Kozhikode / ITO, Ward-4, Tirur