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.9162 OF 2020 PETITIONER/S: THACHAMPARA SERVICE CO-OPERATIVE BANK LTD.NO.3150, MAIN ROAD, THACHAMPARA, PALAKKAD-678593, REPRESENTED BY ITS SECRETARY, JAYAKUMAR M., AGED 54, S/O.LATE PADMANABHAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD-678014. 2 COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR-680021. 3 INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: R1 & R2 BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C) No.9162 of 2020 - 2 - K. Vinod Chandran, J. W.P(C) No.9162 of 2020 Dated this 23rd day of March, 2020 JUDGMENT writ petition is against recovery initiated while appeal is 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 year 2012-13. Exhibit P3 second appeal along with Exhibit P4 stay petition are pending before Tribunal. In circumstance of case, I am of opinion that there shall be stay of recovery till appeal is disposed of. writ petition is disposed of with above direction, without any observation on merits of matter. Sd/- K.VINOD CHANDRAN JUDGE Vku/- WP(C) No.9162 of 2020 - 3 - APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2012-13 DATED 25.3.2015. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY 2ND RESPONDENT FOR YEAR 2012-13 DATED 17.02.2020. EXHIBIT P3 COPY OF APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT 2012-13 DATED 13.03.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 3RD RESPONDENT DATED 13.3.2020. [TRUE COPY] Thachampara Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 4, Palakkad / Commissioner of Income-tax (Appeals), Thrissur / Income-tax Appellate Tribunal, Kochi