Ayyanthole Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 2(1), Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2017-LL-0831-18]

Citation 2017-LL-0831-18
Appellant Name Ayyanthole Service Co-Operative Bank Ltd.
Respondent Name Income-tax Officer, Ward 2(1), Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 31/08/2017
Judgment View Judgment
Keyword Tags co-operative bank • stay petition • recovery proceeding • recovery of tax
Bot Summary: It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. Ii) Recovery steps pursuant to Ext.P4 Revenue Recovery notice for recovery of amounts confirmed against petitioner by Ext.P1 W.P.(c). No.29225 of 2017 :2: assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. Iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2nd respondent, for further action.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, 31ST DAY OF AUGUST 2017/9TH BHADRA, 1939 WP(C).No. 29225 of 2017 (C) ------------------------------------------ PETITIONER(S) : -------------------------- AYYANTHOLE SERVICE CO-OPERATIVE BANK LTD. NO. 424, P.O.AYYANTHOLE, THRISSUR- 680 003, REPRESENTED BY ITS SECRETARY, MRS. SUNANTHA BAI.B.S. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY RESPONDENT(S) : ---------------------------- 1. INCOME TAX OFFICER, WARD 2(1), THRISSUR- 680 001. 2. COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR- 680 001. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-08-2017, COURT ON SAME DAY DELIVERED FOLLOWING: Msd. WP(C).No. 29225 of 2017 (C) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1: TRUE COPY OF ASSESSMENT ORDER DATED 09.12.2016 FOR YEAR 2009-2010 ISSUED TO PETITIONER BY FIRST RESPONDENT. EXHIBIT P2: TRUE COPY OF APPEAL MEMORANDUM FOR YEAR 2009-2010 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF STAY PETITION FOR YEAR 2009-2010 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P4: TRUE COPY OF RR NOTICE DATED 14.08.2017 FOR YEAR 2009-2010 ISSUED BY FIRST RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. -- -- -- -- -- -- -- -- -- -- -- -- -- W.P.(C) No.29225 of 2017 -- -- -- -- -- -- -- -- -- -- -- -- -- Dated this 31st day of August, 2017 JUDGMENT Against Ext.P1 assessment order under Income Tax Act, petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before 2nd respondent. It is case of petitioner that even prior to considering stay petition, recovery steps are taken by respondents against petitioner for recovery of amounts confirmed by Ext. P4 revenue recovery notice. 2. I have heard learned counsel for petitioner and also learned Government Pleader for respondents. 3. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with following directions: i) 2nd respondent shall consider and pass orders on Ext.P3 stay petition within period of six weeks from date of receipt of copy of this judgment, after hearing petitioner. ii) Recovery steps pursuant to Ext.P4 Revenue Recovery notice for recovery of amounts confirmed against petitioner by Ext.P1 W.P.(c).No.29225 of 2017 :2: assessment order shall be kept in abeyance till orders are passed by 2nd respondent as directed above and communicated to petitioner. iii) petitioner shall produce copy of writ petition along with copy of this judgment, before 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ Ayyanthole Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 2(1), Thrissur / Commissioner of Income-tax (Appeals), Thrissur
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