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TMI Blog2020 (4) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ive steps for recovery and collection of the impugned tax is to be kept in abeyance in the light of the dictum laid down by the Full Bench of this Court in Mavilayi Service Co-operative Bank Ltd.'s case [ 2019 (3) TMI 1580 - KERALA HIGH COURT]. Taking note of the said orders issued by the abovesaid Division Bench of this Court, it is ordered that the 1st appellate authority shall ensure final disposal of Ext.P-2 appeal after affording reasonable opportunity of being heard to the petitioner without much delay and within a reasonable time limit that may be fixed appropriately by the said appellate authority. However, in the interest of justice it is ordered that until final orders are passed disposing of Ext.P-2 appeal, all coercive s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pointed by Sri.O.D.Sivadas, learned counsel appearing for the petitioner that the question regarding the liability of the banks like the petitioner co-operative bank to pay income tax assessed is a matter, which was answered by a Full Bench of this Court in the judgment in Income Tax Appeal, I.T.A.Nos.97/2016 and connected cases on 19.3.2019 {The Mavilayi Service Cooperative Service Bank Ltd., v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287]} Further that in view of the said dictum of the Full Bench of this Court, it is contended that the appellate authority can only remand the matter to the assessing authority for conducting fresh enquiry and hence it is urged that the insistence for making payment of any portion of the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned tax is to be kept in abeyance in the light of the dictum laid down by the Full Bench of this Court in Mavilayi Service Co-operative Bank Ltd.'s case supra. A copy of the abovesaid judgment dated 1.7.2019 rendered by the Division Bench of this Court in W.A.No. 1529/209 along with connected cases, has been made available for the perusal of this Court. Taking note of the said orders issued by the abovesaid Division Bench of this Court, it is ordered that the 1st appellate authority shall ensure final disposal of Ext.P-2 appeal after affording reasonable opportunity of being heard to the petitioner without much delay and within a reasonable time limit that may be fixed appropriately by the said appellate authority. However, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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