The Sreekrishnapuram Service Co-Operative Bank Ltd. v. The Assistant Commissioner of Income-tax, Circle-1, Palakkad / The Commissioner of Income-tax (Appeals), Sakthan Nagar, Thrissur
[Citation -2020-LL-0129-62]
Citation | 2020-LL-0129-62 |
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Appellant Name | The Sreekrishnapuram Service Co-Operative Bank Ltd. |
Respondent Name | The Assistant Commissioner of Income-tax, Circle-1, Palakkad / The Commissioner of Income-tax (Appeals), Sakthan Nagar, Thrissur |
Court | HIGH COURT OF KERALA AT ERNAKULAM |
Relevant Act | Income-tax |
Date of Order | 29/01/2020 |
Assessment Year | 2012-13 |
Judgment | View Judgment |
Keyword Tags | reasonable opportunity of being heard • interest of justice • coercive steps • stay petition • application for stay |
Bot Summary: | No.2412 OF 2020(B) 2 ALEXANDER THOMAS, J. W.P(C) No.2412 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. |