Polppully Service Co-Operative Bank Limited v. The Commissioner of Income-tax (Appeals), Thrissur / the Income-tax Officer, Ward-2, Palakkad
[Citation -2019-LL-1220-80]

Citation 2019-LL-1220-80
Appellant Name Polppully Service Co-Operative Bank Limited
Respondent Name The Commissioner of Income-tax (Appeals), Thrissur / the Income-tax Officer, Ward-2, Palakkad
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 20/12/2019
Assessment Year 2016-17
Judgment View Judgment
Keyword Tags stay of recovery
Bot Summary: No.35465/2019 :: 2 :: JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitioner has preferred Ext.P2 appeal before the 1 st 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.P3 order that directed the petitioner to remit 20 of the amounts confirmed against him pending disposal of the appeal. 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.35465/2019 :: 3 :: 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 Ext.P2 appeal 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 Ext.P1 assessment order 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.35465 OF 2019 PETITIONER: POLPPULLY SERVICE CO-OPERATIVE BANK LIMITED NO.F 1198, KALLUKUTTIYAL, POLPPULLI, PALAKKAD, PIN 678 552, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1.THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN 680 001. 2.THE INCOME TAX OFFICER WARD 2, AAYKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN 678 014. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).No.35465/2019 :: 2 :: JUDGMENT Against Ext.P1 assessment order under Income Tax Act, petitioner has preferred Ext.P2 appeal before 1 st 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.P3 order that directed petitioner to remit 20% of amounts confirmed against him pending disposal of appeal. 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 as also submissions made across Bar and taking note of W.P.(C).No.35465/2019 :: 3 :: 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 Ext.P2 appeal 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 Ext.P1 assessment order 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.P3 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.35465/2019 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER DATED 26.12.2018 ISSUED BY 2ND RESPONDENT FOR PERIOD 2016-17. EXT.P2: COPY OF APPEAL DATED 23.01.2019 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2016-17. EXT.P3: COPY OF ORDER PROCEEDING DATED 09.12.2019 ISSUED BY 2ND RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE Polppully Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-2, Palakkad
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