IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, 23RD DAY OF MARCH 2020 / 3RD CHAITHRA, 1942 WP(C).No.8882 OF 2020 PETITIONER: VARAVOOR SERVICE CO-OPERATIVE BANK LTD NO.R. 299 VARAVOOR, THRISSUR-680585, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1 COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR-680001. 2 INCOME TAX OFFICER, WARD 2, GURUVAYOOR, OFFICE OF INCOME TAX OFFICER, CITY PLAZA, WEST NADA, GURUVAYOOR-680101. SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No.8882 of 2020 2 JUDGMENT writ petition is against recovery initiated while appeals are pending. issue is also with respect to coverage of petitioner under Section 80P of Income Tax Act, 1961, which has to be adjudicated on basis of Full Bench decision in Mavilayil Service Co- operative Bank Limited v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287 (FB)]. 2. In present case, demand is with respect to assessment years 2012-2013 and 2017-2018. Exhibits P8 and P3 appeals and Exhibits P5 and P10 stay petitions are pending before first appellate authority. In circumstance of case, I am of opinion that there shall be stay of recovery till appeals are disposed of. writ petition is disposed of with above direction, without any observation on merits of matter. Sd/- K.VINOD CHANDRAN, JUDGE pkk W.P.(C) No.8882 of 2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13.11.2019. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 13.11.2019. EXHIBIT P3 TRUE COPY OF APPEAL DATED 13.12.2019. EXHIBIT P4 TRUE COPY OF ORDER DATED 17.1.2020. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 24.1.2020. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 19.11.2019.` EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 19.11.2019. EXHIBIT P8 TRUE COPY OF APPEAL DATED 28.12.2019. EXHIBIT P9 TRUE COPY OF ORDER DATED 17.01.2020. EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 24.01.2020. EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN WA NO.1536 OF 2019. Varavoor Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward 2, Guruvayoor