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.8942 OF 2020 PETITIONER: PARAPPUR SERVICE CO-OPERATIVE BANK LTD. NO.474 THOLUR ROAD, PARAPPUR, THRISSUR 680 552, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S.T NAGAR, THRISSUR 680 001 2 INCOME TAX OFFICER, WARD 2 (5), THRISSUR RANGE-2, AYAKKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001. 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.8942 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 2013-2014, 2010-2011, 2014-2015 and 2015-2016. Exhibits P4, P8, P12 and P16 appeals and Exhibits P5, P9, P13 and P17 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/- pkk K.VINOD CHANDRAN, JUDGE W.P.(C) No.8942 of 2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 29/12/2016 ALONG WITH COMPUTATION SHEET EXHIBIT P2 TRUE COPY OF RECTIFICATION ORDER DATED 18/6/2018 EXHIBIT P3 TRUE COPY OF DEMAND NOTICE DATED 21/6/2018 EXHIBIT P4 TRUE COPY OF APPEAL DATED 31/1/2017 EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 11/7/2018 EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 21/12/2017 ALONG WITH COMPUTATION SHEET EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 21/12/2017 EXHIBIT P8 TRUE COPY OF APPEAL DATED 22/1/2018 EXHIBIT P9 TRUE COPY OF STAY PETITION DATED 11/7/2018 EXHIBIT P10 TRUE COPY OF ASSESSMENT ORDER DATED 21/12/2017 ALONG WITH COMPUTATION SHEET EXHIBIT P11 TRUE COPY OF DEMAND NOTICE DATED 21/12/2017 EXHIBIT P12 TRUE COPY OF APPEAL DATED 22/1/2018 EXHIBIT P13 TRUE COPY OF STAY PETITION DATED 11/7/2018 EXHIBIT P14 TRUE COPY OF ASSESSMENT ORDER DATED 21/12/2017 ALONG WITH COMPUTATION SHEET W.P.(C) No.8942 of 2020 4 EXHIBIT P15 TRUE COPY OF DEMAND NOTICE DATED 21/12/2017 EXHIBIT P16 TRUE COPY OF APPEAL DATED 22/1/2018 EXHIBIT P17 TRUE COPY OF STAY PETITION DATED 11/7/2018 EXHIBIT P18 TRUE COPY OF JUDGMENT DATED 1/7/2019 IN W.A NO. 1536 OF 2019 Parappur Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward 2 (5), Thrissur Range-2, Thrissur