2019 (11) TMI 314

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....19<br>W.P(C). No. 21380 OF 2019(V) - -<br>Income Tax<br>JUSTICE A.K. JAYASANKARAN NAMBIAR, J. For The Petitioner : ADV. SRI.C.A.JOJO For The Respondents : MR CHRISTOPHER ABRAHAM, SC AND SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO. OP. BANK JUDGMENT Against Exts.P1 and P2 assessment orders under the Income Tax Act, the petitioner preferred Ext.P3 appeal before the 2nd respondent. In the ....

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.... the contention that, in similar matters, by placing reliance on the decision of this Court in Mavilayi Service Co-operative Bank Limited v. Commissioner of Income Tax - [2019 (2) KHC 287 [FB]], in the context of the deduction claimed under Section 80P of the Income Tax Act, as also the directions stated to have been issued by a Division Bench in Writ Appeals, that only 1% of the tax amount confir....

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....months from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the 2nd respondent in the appeal as directed, and the order communicated to the petitioner, further proceedings including those pursuant to Exts.P4, P7, P9 and P12 communications, for recovery of amounts confirmed against the petitioner shall be kep....