The Eroor Service Co-Operative Bank Ltd, v. Income-tax Officer, Ward 1(15), Kochi/Commissioner of Income-tax (Appeals)-2, Kochi
[Citation -2020-LL-0211-33]

Citation 2020-LL-0211-33
Appellant Name The Eroor Service Co-Operative Bank Ltd,
Respondent Name Income-tax Officer, Ward 1(15), Kochi/Commissioner of Income-tax (Appeals)-2, Kochi
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
Bot Summary: No.3757 OF 2020(T) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the second respondent/Commissioner of Income Tax against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P3 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.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 11TH DAY OF FEBRUARY 2020 / 22ND MAGHA, 1941 WP(C).No.3757 OF 2020(T) PETITIONER/S: EROOR SERVICE CO-OPERATIVE BANK LTD, NO.E 859 EROOR P.O., THRIPUNITHURA, ERNAKULAM-682 036, REPRESENTED BY ITS SECRETARY BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD 1(15), KOCHI, CENTRAL REVENUE TOWER, KOCHI-682 018 2 COMMISSIONER OF INCOME TAX (APPEALS)-2 OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682 018 OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.3757 OF 2020(T) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Ext.P3 appeal in accordance with law, after affording opportunity of hearing to petitioner, within period of three months from date of receipt of copy of this judgment without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment order shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.3757 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2O17-18 DATED 21.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 21.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY-2017-18 BEFORE 2ND RESPONDENT DATED 18.01.2020 EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 29.01.2020 FOR 20% OF TAX EXHIBIT P5 TRUE COPY OF PENALTY NOTICE ISSUED BY 1ST RESPONDENT DATED 28.01.2020 Eroor Service Co-Operative Bank Ltd, v. Income-tax Officer, Ward 1(15), Kochi/Commissioner of Income-tax (Appeals)-2, Kochi
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