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2019 (8) TMI 185 - HC - Income TaxNotice u/s 221(1) seeking recovery of the amount of assessment - HELD THAT:- In identical issue in THE THACHAMPARA SERVICE CO-OPERATIVE BANK LTD. [2019 (5) TMI 1662 - KERALA HIGH COURT] this Court has passed orders directing the appellate authority to consider the appeals preferred by the Society first and not to take any coercive steps till the finalisation of the appeal. In judgment in [2019 (7) TMI 374 - KERALA HIGH COURT] an identical case, a Division Bench of this Court directed the Commissioner of Income Tax (Appeals) to consider and dispose of statutory appeals filed by the appellant therein at the earliest taking note of the Full Bench decision in The Mavilayi Service Co-operative bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (3) TMI 1580 - KERALA HIGH COURT] These writ petitions are disposed of directing the 1st respondent - Appellate Authority to consider and pass appropriate orders on Ext.P2 appeals, as expeditiously as possible and it is further directed that further steps of coercive nature shall not be resorted to against the petitioner - Society till the appeals are disposed of.
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