The Kazhakuttom Service Co-Operative Bank Ltd. v. The ITO, Ward-2(1), Thiruvananthapuram / The CIT (Appeals), Thiruvananthapuram
[Citation -2020-LL-0218-5]

Citation 2020-LL-0218-5
Appellant Name The Kazhakuttom Service Co-Operative Bank Ltd.
Respondent Name The ITO, Ward-2(1), Thiruvananthapuram / The CIT (Appeals), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 18/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags stay petition • recovery proceeding


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 18TH DAY OF FEBRUARY 2020 / 29TH MAGHA, 1941 WP(C).No.4519 OF 2020(L) PETITIONER/S: KAZHAKUTTOM SERVICE CO-OPERATIVE BANK LTD.NO.1457 REPRESENTED BY ITS SECRETARY, KAZHAKUTTOM P. O., THIRUVANANTHAPURAM DISTRICT - 695 582. 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 - 695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. OTHER PRESENT: CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4519 OF 2020(L) 2 JUDGMENT Dated this 18th day of February 2020 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 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 shg JUDGE WP(C).No.4519 OF 2020(L) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 20.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 20.12.2019. 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 2.1.2020. EXHIBIT P5 TRUE COPY OF NOTICE NO.ITBA/COM/F/17/2019-20/1024497318(1) DATED 31.1.2020 ISSUED BY 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 19.7.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 25.11.2019 IN W.P.(C) NO.31787 OF 2019. Kazhakuttom Service Co-Operative Bank Ltd. v. ITO, Ward-2(1), Thiruvananthapuram / CIT (Appeals), Thiruvananthapuram
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