Pariyaram Service Co-Operative Bank Limited v. The Income-tax Officer, Ward-2(4), Thrissur Range-2, Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0121-33]

Citation 2020-LL-0121-33
Appellant Name Pariyaram Service Co-Operative Bank Limited
Respondent Name The Income-tax Officer, Ward-2(4), Thrissur Range-2, Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 21/01/2020
Assessment Year 2012-13, 2017-18
Judgment View Judgment
Keyword Tags coercive steps • stay petition
Bot Summary: No.1553 OF 2020(T) 2 ALEXANDER THOMAS, J. W.P(C) No.1553 of 2020 Dated this the 21st day of January, 2020 JUDGMENT Against Ext.P1 and Ext.P1(a) orders, the petitioner has filed Ext.P2 and Ext.P2(a) appeals and Ext.P3 and Ext.P3(a) stay petitions. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. Heard Sri.K.S.Hariharan Nair, learned counsel appearing for the petitioner and Sri.Jose Joseph, learned standing counsel appearing for the respondents. After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2nd respondent shall take up the matters in Ext.P3 and Ext.P3(a) stay applications filed in Ext.P2 and Ext.P2(a) appeals and after affording reasonable opportunity of being heard to the petitioner WP(C). No.1553 OF 2020(T) 3 through their authorised representative/counsel, if any, shall pass orders on those applications without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay applications, further coercive steps for enforcement of the impugned Exts.P1 P1(a) orders will be kept in abeyance. With these observations and directions, the above Writ Petition stands finally disposed of.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, 21ST DAY OF JANUARY 2020 / 1ST MAGHA, 1941 WP(C).No.1553 OF 2020(T) PETITIONER: PARIYARAM SERVICE CO-OPERATIVE BANK LIMITED, PARIYARAM P.O., THRISSUR DISTRICT, PIN-680721, REPRESENTED BY ITS SECRETARY SRI. DENNY M.V. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENTS: 1 INCOME TAX OFFICER, WARD 2(4), THRISSUR RANGE-2, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN-680001. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.01.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.1553 OF 2020(T) 2 ALEXANDER THOMAS, J. W.P(C) No.1553 of 2020 Dated this 21st day of January, 2020 JUDGMENT Against Ext.P1 and Ext.P1(a) orders, petitioner has filed Ext.P2 and Ext.P2(a) appeals and Ext.P3 and Ext.P3(a) stay petitions. petitioner's grievance is that during pendency of stay petition, coercive recovery proceedings have been initiated by assessing authority for recovery of disputed amounts. 2. Heard Sri.K.S.Hariharan Nair, learned counsel appearing for petitioner and Sri.Jose Joseph, learned standing counsel appearing for respondents. 3. After hearing both sides and after taking note of facts and circumstances of case, it is ordered in interest of justice that 2nd respondent shall take up matters in Ext.P3 and Ext.P3(a) stay applications filed in Ext.P2 and Ext.P2(a) appeals and after affording reasonable opportunity of being heard to petitioner WP(C).No.1553 OF 2020(T) 3 through their authorised representative/counsel, if any, shall pass orders on those applications without much delay, preferably within period of two months from date of production of certified copy of this judgment. Until orders are thus passed on abovesaid stay applications, further coercive steps for enforcement of impugned Exts.P1 & P1(a) orders will be kept in abeyance. With these observations and directions, above Writ Petition (Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS JUDGE vgd WP(C).No.1553 OF 2020(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 05/12/2019 ISSUED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2012-13. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 09/12/2019 ISSUED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2017-18. EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 04/01/2020 AGAINST EXT. P1. EXHIBIT P2(A) COPY OF APPEAL MEMORANDUM DATED 04/01/2020 AGAINST EXT.P1(A). EXHIBIT P3 COY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 04/01/2020 IN EXT.P1 APPEAL. EXHIBIT P3(A) COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 04/01/2020 IN EXT. P1(A) APPEAL. Pariyaram Service Co-Operative Bank Limited v. Income-tax Officer, Ward-2(4), Thrissur Range-2, Thrissur / Commissioner of Income-tax (Appeals), Thrissur
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