The Kanichukulangara Service Co-Operative Bank Ltd. v. Income-tax Officer Ward-5, Alappuzha/Commissioner of Income-tax(Appeals), Kottayam
[Citation -2020-LL-0212-37]

Citation 2020-LL-0212-37
Appellant Name The Kanichukulangara Service Co-Operative Bank Ltd.
Respondent Name Income-tax Officer Ward-5, Alappuzha/Commissioner of Income-tax(Appeals), Kottayam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 12/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags demand notice • recovery proceeding
Bot Summary: No.4006 OF 2020(A) 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. Till such time a decision is taken on the petitions, recovery proceedings shall be kept in abeyance.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 12TH DAY OF FEBRUARY 2020 / 23RD MAGHA, 1941 WP(C).No.4006 OF 2020(A) PETITIONER/S: KANICHUKULANGARA SERVICE CO-OPERATIVE BANK LTD.NO.1179 KANICHUKULANGARA.P.O,ALAPPUZHA-688582, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-5, OFFICE OF INCOME TAX OFFICER, A.N.PURAM, ALAPPUZHA, PIN-688011. 2 COMMISSIONER OF INCOME TAX(APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX, KOTTAYAM-686002. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4006 OF 2020(A) 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. Till such time decision is taken on petitions, recovery proceedings shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.4006 OF 2020(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FO AY 2017-18 DATED 12.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 12.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 22.01.2020 EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 04.02.2020 FOR 20% OF TAX. Kanichukulangara Service Co-Operative Bank Ltd. v. Income-tax Officer Ward-5, Alappuzha/Commissioner of Income-tax(Appeals), Kottayam
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