Kerala Gazetted Officers Co-Operative Society Ltd. v. The Income-tax Officer, Ward - 2(1), Thiruvananthapuram / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
[Citation -2017-LL-1030-24]

Citation 2017-LL-1030-24
Appellant Name Kerala Gazetted Officers Co-Operative Society Ltd.
Respondent Name The Income-tax Officer, Ward - 2(1), Thiruvananthapuram / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 30/10/2017
Judgment View Judgment
Keyword Tags co-operative society • stay petition • demand notice • recovery of tax
Bot Summary: P1 assessment order under the Income Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition, before the 2nd respondent. 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 Standing Counsel 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 two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as W.P.(c). No.34580 of 2017 :2: 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 MONDAY, 30TH DAY OF OCTOBER 2017/8TH KARTHIKA, 1939 WP(C).No. 34580 of 2017 (V) PETITIONER(S): KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LTD. NO.T 424, REPRESENTED BY ITS SECRETARY, VAZHUTHACAUD P.O., THIRUVANANTHAPURAM- 695 014. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S): 1. INCOME TAX OFFICER, WARD - 2(1), OFFICE OF JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003. 2. COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM - 695 003. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-10-2017, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No. 34580 of 2017 (V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2014-2015 DATED 28.12.2016. EXT.P2 : TRUE COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P1 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 09.01.2017. EXT.P3 : TRUE COPY OF STAY PETITION DATED 23.01.2017 FILED IN EXT.P2 APPEAL. EXT.P4 : TRUE COPY OF CONSOLIDATED DEMAND NOTICE NO.AACAK6865C/ITO/W-2(1)/TVM/2017-18 DATED 12.10.2017. EXT.P5 : TRUE COPY OF JUDGMENT DATED 20.01.2016 IN WP(C).NO.1275 OF 2016. RESPONDENT'(S) EXHIBITS: NIL // TRUE COPY// P TO JUDGE sm/ A.K.JAYASANKARAN NAMBIAR, J. -- -- -- -- -- -- -- -- -- -- -- -- -- W.P.(C) No.34580 of 2017 -- -- -- -- -- -- -- -- -- -- -- -- -- Dated this 30th day of October, 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. P1 assessment order. 2. I have heard learned counsel for petitioner and also learned Standing Counsel 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 two months from date of receipt of copy of this judgment, after hearing petitioner. ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by 2nd respondent as W.P.(c).No.34580 of 2017 :2: 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/ Kerala Gazetted Officers Co-Operative Society Ltd. v. Income-tax Officer, Ward - 2(1), Thiruvananthapuram / Commissioner of Income-tax (Appeals), Thiruvananthapuram
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