Pananchery Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward-2(4), Thrissur/The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0218-66]
Citation | 2020-LL-0218-66 |
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Appellant Name | Pananchery Service Co-Operative Bank Ltd. |
Respondent Name | The Income-tax Officer, Ward-2(4), Thrissur/The Commissioner of Income-tax (Appeals), Thrissur |
Court | HIGH COURT OF KERALA AT ERNAKULAM |
Relevant Act | Income-tax |
Date of Order | 18/02/2020 |
Assessment Year | 2012-13 |
Judgment | View Judgment |
Keyword Tags | demand notice • recovery proceeding • stay petition |
Bot Summary: | No.4643 OF 2020(E) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal 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. |