The Pullur Service Co-Operative ... vs The Principal Commissioner Of ...
2021 Latest Caselaw 15986 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE A.M.BADAR
        MONDAY, THE 2ND DAY OF AUGUST 2021 / 11TH SRAVANA, 1943
                       WP(C) NO. 13855 OF 2021
PETITIONER:

            THE PULLUR SERVICE CO-OPERATIVE BANK NO.F.550,
            PULLUR, THRISSUR-680 683, REPRESENTED BY ITS SECRETARY.

            BY ADV P.C.SASIDHARAN



RESPONDENTS:

    1       THE PRINCIPAL COMMISSIONER OF INCOME TAX,
            OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX,
            AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, KERALA-673 001.

    2       THE INCOME TAX OFFICER,
            WARD 2 (1), THRISSUR, OFFICE OF THE INCOME TAX OFFICER,
            AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR-680
            001.

    3       ADDL.R3: COMMISSIONER OF INCOME TAX (APPEALS)
            NATIONAL FACELESS APPEAL CENTRE DELHI - 110001 ADDL.R3
            IS IMPLEADED AS PER ORDER DATED 16.07.2021 IN IA NO.
            1/2021.

            BY ADVS.
            P.K.RAVINDRANATHA MENON (SR.)
            JOSE JOSEPH
            JOSE JOSEPH, SC, FOR INCOME TAX




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 13855 OF 2021
                                     2

                                JUDGMENT

Heard both sides.

2. It is reported that the statutory appeal challenging the

assessment order at the instance of the petitioner is pending

consideration of the 3rd respondent. Learned counsel for the petitioner

submits that the subject matter of the appeal is covered by the

judgment of the Hon'ble Supreme Court in the Mavilayi Service Co-

operative Bank Ltd & Others Vs Commissioner of Income Tax and

Another reported in 2021 (1) KHC 303. He submits that in identical

matter, the Hon'ble Division Bench of this Court has directed disposal of

the appeal, without insisting for payment of 20% of the disputed tax

amount. He place reliance on judgment dated 01.07.2019 in writ appeals

no. 1529, 1530, 1535 and 1536 of 2019 in the matter of the "The

Angadippuram Service Co-operative Bank Vs. The Commissioner

of Income Tax (Appeals) and Another."

3. The learned standing counsel appearing for the respondents

disputes the fact that the subject matter is covered by the judgment in

the matter of the Mavilayi Service Co-operative Bank and submitted that

purpose of the petition can be served if the statutory appeal is directed

to be decided by the 3rd respondent in a time bound manner. WP(C) NO. 13855 OF 2021

In this view of the matter, the petition is ordered by directing the

3rd respondent to decide the appeal challenging the assessment order

finally without insisting for payment of 20% of the disputed tax amount

within a period of six months from the date of this judgment. Till

disposal of the appeal, the recovery in pursuant to the assessment order

be kept in abeyance.

Sd/-

A.M.BADAR JUDGE Nsd WP(C) NO. 13855 OF 2021

APPENDIX OF WP(C) 13855/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 25.03.2021 ALONG WITH COMPUTATION SHEET.

Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2021.

Exhibit P3 TRUE COPY OF APPEAL DATED 22.04.2021.

Exhibit P4 TRUE COPY OF THE ACKNOWLEDGEMENT OF RECEIPT OF FORM SHOWING THE DATE OF FILING AS 22.04.2021.

Exhibit P5 TRUE COPY OF THE ORDER DATED 02.07.2021.

Exhibit P6 TRUE COPY OF THE STAY PETITION DATED 07.07.2021.

Exhibit P7 TRUE COPY OF THE JUDGMENT IN WPC NO.8614 OF 2020 DATED 18.03.2020.

Exhibit P8 TRUE COPY OF THE JUDGMENT IN WA NO.1536 OF 2019 DATED 01.07.2019.

//true copy//

PA to Judge