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 |
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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. |