The Peruvemba Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward-2, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0129-58]

Citation 2020-LL-0129-58
Appellant Name The Peruvemba Service Co-Operative Bank Ltd.
Respondent Name The Income-tax Officer, Ward-2, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 29/01/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags reasonable opportunity of being heard • interest of justice • coercive steps • stay petition • application for stay
Bot Summary: No.2434 OF 2020(D) 2 ALEXANDER THOMAS, J. W.P(C) No.2434 of 2020 Dated this the 29th day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition. 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.Harisankar V.Menon, 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 2 nd respondent shall take up the matters in Ext.P3 stay application filed in Ext.P2 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on that application without much delay, preferably within a period of two months from the date of production of a certified copy of this WP(C). Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned order 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 WEDNESDAY, 29TH DAY OF JANUARY 2020 / 9TH MAGHA, 1941 WP(C).No.2434 OF 2020(D) PETITIONER: PERUVEMBA SERVICE CO-OPERATIVE BANK LTD. P-1648, PERUVEMBA P.O. PALAKKAD 678 531, REPRESENTED BY ITS SECRETARY, VIPINRAJ.U., AGED 26, S/O. MALLIKA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD -2, PALAKKAD 678 014. 2 COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR 680 021. ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.2434 OF 2020(D) 2 ALEXANDER THOMAS, J. W.P(C) No.2434 of 2020 Dated this 29th day of January, 2020 JUDGMENT Against Ext.P1 order, petitioner has filed Ext.P2 appeal and Ext.P3 stay petition. 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.Harisankar V.Menon, 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 2 nd respondent shall take up matters in Ext.P3 stay application filed in Ext.P2 appeal and after affording reasonable opportunity of being heard to petitioner through their authorised representative/counsel, if any, shall pass orders on that application without much delay, preferably within period of two months from date of production of certified copy of this WP(C).No.2434 OF 2020(D) 3 judgment. Until orders are thus passed on abovesaid stay application, further coercive steps for enforcement of impugned order 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.2434 OF 2020(D) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 DATED 26.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT 2017-18 DATED 06.01.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 04.01.2020. Peruvemba Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2, Palakkad / Commissioner of Income-tax (Appeals), Thrissur
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