Andoorkonam Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward-2(1), Thiruvananthapuram/The Commissioner of Income-tax (Appeals), Thiruvananthapuram
[Citation -2020-LL-0217-16]

Metadata

Citation 2020-LL-0217-16
Appellant Name Andoorkonam Service Co-Operative Bank Ltd.
Respondent Name The Income-tax Officer, Ward-2(1), Thiruvananthapuram/The Commissioner of Income-tax (Appeals), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 17/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags stay petition • recovery proceeding
Bot Summary: No.4433 OF 2020(D) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal and Ext.P4 stay petition 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.

Judgment



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.4433 OF 2020(D) PETITIONER/S: ANDOORKONAM SERVICE CO-OPERATIVE BANK LTD.NO.3127 REPRESENTED BY ITS SECRETARY-IN-CHARGE, KEEZHAVOOR P.O., THIRUVANANTHAPURAM DISTRICT-695584. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2(1), OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KAWDIAR P.O., THIRUVANANTHAPURAM, PIN-695003. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4433 OF 2020(D) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal and Ext.P4 stay petition 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.4433 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-18 DATED 19.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 19.12.2019. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 31.12.2019 ALONG WITH GROUNDS OF APPEAL FILED BEFORE 2ND RESPONDENT, AGAINST EXT.P1 ASSESSMENT ORDER. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT.P3 APPEAL DATED 02.01.2020. EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19.07.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 25.11.2019 IN WP(C)NO.31787 OF 2019. Andoorkonam Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(1), Thiruvananthapuram/The Commissioner of Income-tax (Appeals), Thiruvananthapuram
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