ALOOR SERVICE CO-OPERATIVE BANK LIMITED V. THE INCOME TAX OFFICER

WP(C)/24808/2019

AI Insights

The case involves Aloor Service Co-operative Bank Limited, which filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) concerning multiple assessment orders and demand notices for various assessment years. The petitioner sought relief from the High Court of Kerala, referencing a similar case (W.A. No.1536 of 2019) where the court had directed the stay of recovery proceedings during the pendency of the appeal. The court agreed with the petitioner, directing the Commissioner of Income Tax (Appeals) to expedite the appeal process and halt any recovery actions until the appeal's resolution.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754657 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-09-2019
• Assessment Year: misc
• Other Referred Cases: W.A. No.1536 of 2019
• Laws Referred To: The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: C A JOJO; JACOB CHACKO; MATHEWS JOSEPH
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Recovery proceedings
• Section: 1536

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 19TH DAY OF SEPTEMBER 2019 / 28TH BHADRA, 1941 WP(C).No.24808 OF 2019(A) PETITIONER/S: ALOOR SERVICE CO-OPERATIVE BANK LIMITED NO 693, REPRESENTED BY ITS SECRETARY, PHILO JOSEPH, AGED 56 YEARS, W/O DAVIS, ALOOR P.O.VIA KALLETTUMKARA,THRISSUR DISTRICT, PIN-680 684. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 2(1), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR-68001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR-68001. OTHER PRESENT: SC SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24808/2019 -2- J U D G M E N T Dated this the 19th day of September 2019 Heard Sri.C.A. Jojo, the learned counsel for the petitioner and Sri.Jose Joseph, the learned Standing Counsel for respondents. 2. Petitioner refers to and relies on the judgment in W.A. No.1536 of 2019 and connected cases dated 01.07.2019 to contend that the Division Bench directed disposal of appeal and also stay of recovery proceedings during the pendency of the appeal. 3. 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 (Appeals)/2nd respondent to consider and dispose of the subject statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi W.P.(C) No. 24808/2019 -3- Service Co-operative Bank Ltd. v. The Commissioner of Income Tax1, Calicut and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE jjj 1 2019 (2) KHC 287 W.P.(C) No. 24808/2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER AY 2015-16 DATED 4.12.2017 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE DATED 4.12.2017 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 16.1.2018 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2014- 15 DATED 12.12.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE FOR AY 2014-15 DATED 12.12.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6 A TRUE COPY OF THE APPEAL FOR AY 2014-15 DATED 21.1.2017 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P7 A TRUE COPY OF THE ASSESSMENT ORDER AY 2010-11 DATED 10.11.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P8 A TRUE COPY OF THE DEMAND NOTICE DATED 10.11.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9 A TRUE COPY OF THE APPEAL FOR AY 2010-11 DATED 18.12.2017 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P10 A TRUE COPY OF THE ASSESSMENT ORDER AY 209-10 DATED 9.11.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P11 A TRUE COPY OF THE DEMAND NOTICE DATED 9.12.2016 FOR AN AMOUNT OF RS 13,45,570/- ISSUED BY THE 1ST RESPONDENT EXHIBIT P12 A TRUE COPY OF THE APPEAL FOR AY 2009-10 DATED 20.1.2017 FILED BEFORE THE 2ND RESPONDENT W.P.(C) No. 24808/2019 -5- EXHIBIT P13 A TRUE COPY OF THE PENALTY AND COERCIVE NOTICE 2.9.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P14 A TRUE COPY OF THE JUDGMENT IN WPC NO 22496/2019 DATED 19.8.2019 "