Nadakkal Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-4, Kollam / Commissioner of Income-tax (Appeals)-1, Trivandrum - 2020-LL-0219-90

Citation	2020-LL-0219-90
Appellant Name	Nadakkal Service Co-Operative Bank Ltd.
Respondent Name	Income-tax Officer, Ward-4, Kollam / Commissioner of Income-tax (Appeals)-1, Trivandrum
Court	HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act	Income-tax
Date of Order	19/02/2020
Judgment	View Judgment
Keyword Tags	recovery proceeding
Bot Summary:	No.4747 OF 2020(P) 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.

IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 WP(C).No.4747 OF 2020(P) PETITIONER/S: NADAKKAL SERVICE CO-OPERATIVE BANK LTD. KALLUVATHUKKAL.P.O, KOLLAM-691578, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-4,KOLLAM,AYAKAR BHAVAN, KOLLAM-691001. 2 COMMISSIONER OF INCOME TAX(APPEALS)-1, OFFICE OF COMMISSIONER OF INCOME TAX(APPEALS),TRIVANDRUM-695003. R1-2 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4747 OF 2020(P) 2 JUDGMENT 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 sab JUDGE Nadakkal Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-4, Kollam / Commissioner of Income-tax (Appeals)-1, Trivandrum

Metadata

Judgment