Jose Chacko v. The Assistant Commissioner of Income-tax, Circle-1, Aluva / The Commissioner of Income-tax (Appeals), Cochin
[Citation -2020-LL-0207-60]

Citation 2020-LL-0207-60
Appellant Name Jose Chacko
Respondent Name The Assistant Commissioner of Income-tax, Circle-1, Aluva / The Commissioner of Income-tax (Appeals), Cochin
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 07/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags disposal of appeals • stay of recovery • demand notice • stay petition
Bot Summary: No.3409 OF 2020(A) 2 JUDGMENT Dated this the 7th day of February, 2020 Heard Smt.Nisha John, the learned counsel for the petitioner and Sri. Jose Joseph, the learned Standing Counsel for respondents. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1529 of 2019 and connected cases to contend that the Division Bench directed disposal of appeals and granted stay of recovery during the pendency of the appeals. The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A.No. The writ petition is disposed of directing the Commissioner of Income Tax/ 2 nd respondent to consider and dispose of the statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd, v. The Commissioner of Income Tax, Calicut 2019 KHC 287 and to keep in abeyance recovery proceedings and WP(C). No.3409 OF 2020(A) 3 collection of tax assessed, pending disposal of such appeal.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 WP(C).No.3409 OF 2020(A) PETITIONER/S: JOSE CHACKO AGED 56 YEARS DELTA WOOD PANELS,DELTA BUILDING,IRINGOLE.P.O, PERUMBAVOOR,ERNAKULAM-683548. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1,ALUVA RANGE,R.S.ROAD, ALUVA-683101. 2 COMMISSIONER OF INCOME TAX(APPEALS), 28/243,'POORNIMA',PANAMPILLY NAGAR, COCHIN-682036. OTHER PRESENT: SC JOS WINSON FOR CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.3409 OF 2020(A) 2 JUDGMENT Dated this 7th day of February, 2020 Heard Smt.Nisha John, learned counsel for petitioner and Sri. Jos Winson holding for Sri. Jose Joseph, learned Standing Counsel for respondents. 2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1529 of 2019 and connected cases to contend that Division Bench directed disposal of appeals and granted stay of recovery during pendency of appeals. 3. learned Standing Counsel admits that facts of case are substantially same and similar to facts noted by Division Bench in W.A.No.1529/2019, hence can be followed. Hence, writ petition is disposed of directing Commissioner of Income Tax (Appeals)/ 2 nd respondent to consider and dispose of statutory appeal filed by petitioner herein at earliest taking note of Full Bench decision reported in Mavilayi Service Co-operative Bank Ltd, v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287] and to keep in abeyance recovery proceedings and WP(C).No.3409 OF 2020(A) 3 collection of tax assessed, pending disposal of such appeal. Sd/- S.V.BHATTI Dxy JUDGE WP(C).No.3409 OF 2020(A) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 24.12.2019 PASSED BY 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 14.01.2020 FOR AY-2017-18 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 09.01.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2017- 18. Jose Chacko v. Assistant Commissioner of Income-tax, Circle-1, Aluva / Commissioner of Income-tax (Appeals), Cochin
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