Ponvila Service Co-Operative Bank Ltd. v. ITO, Ward-2(2), Trivandrum / CIT (Appeals), Trivandrum
[Citation -2020-LL-0213-43]
| Citation | 2020-LL-0213-43 |
|---|---|
| Appellant Name | Ponvila Service Co-Operative Bank Ltd. |
| Respondent Name | ITO, Ward-2(2), Trivandrum / CIT (Appeals), Trivandrum |
| 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 | demand notice • stay petition • recovery proceeding |
| Bot Summary: | No.4154 OF 2020(T) 2 JUDGMENT Petitioner has approached this Court seeking a direction to consider Ext.P4 stay petition pending the Appeal, Ext.P3 preferred before the second 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 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. |