Polppully Service Co-Operative Bank Limited v. The CIT (Appeals), Thrissur / The ITO, Ward-2, Palakkad
[Citation -2020-LL-0213-20]

Citation 2020-LL-0213-20
Appellant Name Polppully Service Co-Operative Bank Limited
Respondent Name The CIT (Appeals), Thrissur / The ITO, Ward-2, Palakkad
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 13/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags recovery proceeding
Bot Summary: No.4137 OF 2020(N) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the first 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 first respondent to take a decision on Ext.P2 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 THURSDAY, 13TH DAY OF FEBRUARY 2020 / 24TH MAGHA, 1941 WP(C).No.4137 OF 2020(N) PETITIONER/S: POLPPULLY SERVICE CO OPERATIVE BANK LIMITED NO. F. 1198, KALLUKUTTIYAL, POLPPULLI, PALAKKAD, PIN-678552, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680001. 2 INCOME TAX OFFICER, WARD 2, AAYKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN-678014. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4137 OF 2020(N) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before first 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 first respondent to take decision on Ext.P2 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.4137 OF 2020(N) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 19.12.2019 ISSUED BY 2ND RESPONDENT FOR PERIOD 2017-18. EXHIBIT P2 COPY OF APPEAL DATED 04.01.2020 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2017-18. EXHIBIT P3 COPY OF ORDER PROCEEDING DATED 06.02.2020 ISSUED BY 2ND RESPONDENT. Polppully Service Co-Operative Bank Limited v. CIT (Appeals), Thrissur / ITO, Ward-2, Palakkad
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