Kerala High Court
Thiruvananthapuram District ... vs Income Tax Officer on 25 February, 2020
Author: S.V.Bhatti
Bench: S.V.Bhatti
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
TUESDAY, THE 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941
WP(C).No.5395 OF 2020(Y)
PETITIONER:
THIRUVANANTHAPURAM DISTRICT ELECTRICITY BOARD
EMPLOYYES CO-OPERATIVE SOCIETY LTD,
NO.3039, POWER HOUSE BUILDING, POWER HOUSE ROAD,
THIRUVANANTHAPURAM-695036,
REPRESENTED BY ITS SECRETARY.
BY ADVS.
SRI.C.A.JOJO
SMT.SWATHY S.
RESPONDENTS:
1 INCOME TAX OFFICER
WARD-2(1), AYANKAR BHAVAN,
KAWADIAR,
THIRUVANANTHAPURAM-695003.
2 COMMISSIONER OF INCOME TAX (APPEALS),
AYANKAR BHAVAN,
KAWADIAR,
THIRUVANANTHAPURAM-695003.
BY SRI. JOS WINSON FOR SRI. CHRISTOPHER ABRAHAM, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5395 OF 2020(Y) 2
JUDGMENT
Dated this the 25th 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 appeal filed by the petitioner herein, at the earliest, taking note of the Full WP(C).No.5395 OF 2020(Y) 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 appeal.
SD/-
S.V.BHATTI JUDGE DCS WP(C).No.5395 OF 2020(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 07.12.2019 ISSUED BY THE FIRST RESPONDENT.
EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 07.12.2019 ISSUED BY THE FIRST RESPONDENT.
EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 04.01.2020.
EXHIBIT P4 A TRUE COPY OF THE NOTICE FOR PAYMENT OF 20% OF TAX ISSUED BY THE 1ST RESPONDENT DATED 11.02.2020.