Kodakara And Mattathur Co-Operative Social Welfare Multipurpose Society Ltd. v. Income-tax Officer, Ward-2(2), Thrissur/Commissioner of Income-tax (Appeals)-2, Thrissur
[Citation -2020-LL-0217-15]

Citation 2020-LL-0217-15
Appellant Name Kodakara And Mattathur Co-Operative Social Welfare Multipurpose Society Ltd.
Respondent Name Income-tax Officer, Ward-2(2), Thrissur/Commissioner of Income-tax (Appeals)-2, Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 17/02/2020
Assessment Year 2012-13, 2014-15
Judgment View Judgment
Keyword Tags demand notice • recovery proceeding


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4387 OF 2020(W) PETITIONER/S: KODAKARA AND MATTATHUR CO-OPERATIVE SOCIAL WELFARE MULTIPURPOSE SOCIETY LTD. NO. R 1215, KODAKARA P.O., THRISSUR-680684, REPRESENTED BY ITS SECRETARY BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2(2), THRISSUR, AAYAKAR BHAVAN, NEAR SHAKTHANTHAMPURAN NAGAR, THRISSUR-680001 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, THRISSUR-680 001 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4387 OF 2020(W) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3 and P7 appeals preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1 and P5. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.P3 and P7 appeals 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 orders shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.4387 OF 2020(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER AY 2012-13 DATED 11.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 11.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2012-13 BEFORE 2ND RESPONDENT DATED 15.01.2020 EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 30.01.2020 FOR 20% OF TAX EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER FOR AY 214-15 DATED 11.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P6 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 11.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P7 TRUE COPY OF APPEAL FOR AY 214-15 BEFORE 2ND RESPONDENT DATED 13.01.2020 EXHIBIT P8 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 28/.01.2020 FOR 20% OF TAX Kodakara And Mattathur Co-Operative Social Welfare Multipurpose Society Ltd. v. Income-tax Officer, Ward-2(2), Thrissur/Commissioner of Income-tax (Appeals)-2, Thrissur
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