Electricity Board Employees ... vs Income Tax Officer on 26 February, 2020

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Kerala High Court

Electricity Board Employees ... vs Income Tax Officer on 26 February, 2020

Bench: S.V.Bhatti

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR.JUSTICE S.V.BHATTI

  WEDNESDAY, THE 26TH DAY OF FEBRUARY 2020 / 7TH PHALGUNA, 1941

                       WP(C).No.5234 OF 2020(D)


PETITIONER:

               ELECTRICITY BOARD EMPLOYEES CO-OPERATIVE SOCIETY LTD.
               POWER HOUSE ROAD,
               KOLLAM-691001,
               REPRESENTED BY ITS SECRETARY

               BY ADVS.
               SRI.C.A.JOJO
               SMT.SWATHY S.

RESPONDENTS:

      1        INCOME TAX OFFICER
               WARD- 1 AND TPS,
               AYANKAR BHAVAN,
               NEAR KARBALA JUNCTION,
               KOLLAM-691001

      2        COMMISSIONER OF INCOME TAX(APPEALS)
               OFFICE OF THE COMMISSIONER OF INCOME TAX,
               TRIVANDRUM-695003

               BY SRI. JOS WINSON FOR SRI. CHRISTOPHER ABRAHAM, SC

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5234 OF 2020(D)        2



                             JUDGMENT

Dated this the 26th day of February 2020 Heard Sri. C.A. Jojo, the learned counsel for the petitioner and Sri. Jos Winson holding for Sri. Christopher Abraham, the learned Standing Counsel for respondents.

2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted 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.

Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 2nd respondent to consider and dispose of the statutory appeals filed by the petitioner herein, at the earliest, taking note of the Full WP(C).No.5234 OF 2020(D) 3 Bench decision reported in The Mavilayi Service Co- operative Bank Ltd, v. The 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.5234 OF 2020(D) 4 APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER AY 2012-13 DATED 12.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 12.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2012-13 BEFORE THE 2ND RESPONDENT DATED 10.01.2020 EXHIBIT P4 A TRUE COPY OF THE NOTICE OF DEMAND OF 20% DATED 18.02.2020 FOR AY 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 12.12.2019 BY THE 1ST RESPONDENT EXHIBIT P6 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 12.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P7 A TRUE COPY OF THE APPEAL FOR AY 2015-16 BEFORE THE 2ND RESPONDENT DATED 10.01.2020 EXHIBIT P8 A TRUE COPY OF THE NOTICE DEMAND OF 20% DATED 18.02.2020 FOR AY 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 12.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P10 A TRUE COPY OF THE DEMAND NOTICE FOR AN AMOUNT OF RS.1,27,90,654/- U/S 156 DATED 12.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P11 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 10.01.2020 EXHIBIT P12 A TRUE COPY O THE DEMAND NOTICE FOR 20% DATED 18.02.2020 ISSUED BY THE 1ST RESPONDENT

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