Maranchery Rural Co-Operative Society Ltd. v. The Commissioner of Income-tax (Appeals), Kozhikode/The Income-tax Officer, Ward 4, Tirur
[Citation -2020-LL-0211-31]
| Citation | 2020-LL-0211-31 |
|---|---|
| Appellant Name | Maranchery Rural Co-Operative Society Ltd. |
| Respondent Name | The Commissioner of Income-tax (Appeals), Kozhikode/The Income-tax Officer, Ward 4, Tirur |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 11/02/2020 |
| Assessment Year | 2017-18 |
| Judgment | View Judgment |
| Keyword Tags | recovery proceeding • stay petition |
| Bot Summary: | No.3698 OF 2020(J) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P4 appeal preferred before the first respondent/Commissioner of Income Tax against the assessment order Ext.P2. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the first respondent to take a decision on Ext.P4 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20 of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance. |