The Kodur Service Co-Operative Bank Ltd. v. The Commissioner of Income-tax (Appeals), Kozhikode / The Income-tax Officer, Ward-(4), Tirur
[Citation -2019-LL-1220-79]

Citation 2019-LL-1220-79
Appellant Name The Kodur Service Co-Operative Bank Ltd.
Respondent Name The Commissioner of Income-tax (Appeals), Kozhikode / The Income-tax Officer, Ward-(4), Tirur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 20/12/2019
Assessment Year 2008-09, 2009-10, 2014-15
Judgment View Judgment
Keyword Tags stay of recovery
Bot Summary: No.35450/2019 :: 2 :: JUDGMENT Against Exts.P1 and P3 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P4 to P6 appeals before the 1st respondent. The petitioner also sought for an order under Section 220(6) of the Income Tax Act for staying the recovery pending disposal of the appeals. The said application was disposed by Ext.P7 order that directed the petitioner to remit 20 of the amounts confirmed against him pending disposal of the appeals. It is stated by the learned counsel for the petitioner that the issue involved in the appeal pertains to dis-allowance of deduction claimed under Section 80P of the Income Tax Act. No.35450/2019 :: 3 :: as also the submissions made across the Bar and taking note of the fact that in similar matters, this Court has directed the Appellate Authority to consider and pass orders in the appeal and stayed the recovery of disputed amounts pending disposal of the appeal, this writ petition is disposed by directing the 1 st respondent to consider and pass orders on Exts.P4 to P6 appeals within an outer time limit of six months from the date of receipt of a copy of this judgment. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 and P3 assessment orders shall be kept in abeyance till such time as orders are passed by the 1 st respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 20TH DAY OF DECEMBER 2019/29TH AGRAHAYANA, 1941 W.P(C).No.35450 OF 2019 PETITIONER: KODUR SERVICE CO OPERATIVE BANK LTD., F 1523 KODUR P.O., MALAPPURAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1.THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE 673 001. 2.THE INCOME TAX OFFICER, WARD (4), TIRUR 676 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).No.35450/2019 :: 2 :: JUDGMENT Against Exts.P1 and P3 assessment orders under Income Tax Act, petitioner has preferred Exts.P4 to P6 appeals before 1st respondent. In meanwhile, petitioner also sought for order under Section 220(6) of Income Tax Act for staying recovery pending disposal of appeals. said application was disposed by Ext.P7 order that directed petitioner to remit 20% of amounts confirmed against him pending disposal of appeals. It is stated by learned counsel for petitioner that issue involved in appeal pertains to dis-allowance of deduction claimed under Section 80P of Income Tax Act. 2. I have heard learned counsel appearing for petitioner and also learned Standing counsel appearing for respondents. On consideration of facts and circumstances of case W.P.(C).No.35450/2019 :: 3 :: as also submissions made across Bar and taking note of fact that in similar matters, this Court has directed Appellate Authority to consider and pass orders in appeal and stayed recovery of disputed amounts pending disposal of appeal, this writ petition is disposed by directing 1 st respondent to consider and pass orders on Exts.P4 to P6 appeals within outer time limit of six months from date of receipt of copy of this judgment. Recovery steps for recovery of amounts confirmed against petitioner by Exts.P1 and P3 assessment orders shall be kept in abeyance till such time as orders are passed by 1 st respondent as directed above and communicated to petitioner. In view of directions issued above, Ext.P7 order stands quashed. petitioner shall produce copy of writ petition together with copy of this judgment, before 1st respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE prp/20/12/19 W.P.(C).No.35450/2019 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER DATED 23.02.2016 ISSUED BY 2ND RESPONDENT FOR PERIOD 2008-09. EXT.P2: COPY OF ASSESSMENT ORDER DATED 24.12.2016 ISSUED BY 2ND RESPONDENT FOR PERIOD 2009-10. EXT.P3: COPY OF ASSESSMENT ORDER DATED 24.12.2016 ISSUED BY 2ND RESPONDENT FOR PERIOD 2014-15. EXT.P4: COPY OF APPEAL DATED 14.7.2016 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2008-09. EXT.P5: COPY OF APPEAL DATED 27.01.2017 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2009-10. EXT.P6: COPY OF APPEAL DATED 27.01.2017 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2014-15. EXT.P7: COPY OF ORDER DATED 11.12.2019 ISSUED BY 2ND RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE Kodur Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Kozhikode / Income-tax Officer, Ward-(4), Tirur
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