The Vazhuthacaud Service Co-Operative Society Ltd. v. The Income-tax Officer, Ward-2(1), Thiruvananthapuram/The Commissioner of Income-tax (Appeals), Thiruvananthapuram
[Citation -2020-LL-0219-96]

Citation 2020-LL-0219-96
Appellant Name The Vazhuthacaud Service Co-Operative Society 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 19/02/2020
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags demand notice • stay petition • recovery proceeding
Bot Summary: No.4670 OF 2020(G) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the 2nd 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 2nd 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.4670 OF 2020(G) PETITIONER: VAZHUTHACAUD SERVICE CO-OPERATIVE SOCIETY LTD. NO. T 1353 REPRESENTED BY ITS SECRETARY -IN-CHARGE, SASTHAMANGALAM P.O., EDAPAZHANJI, THIRUVANANTHAPURAM DISTRICT, PIN-695010. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 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, KAWDIAR, THIRUVANANTHAPURAM, PIN-695003. SRI CHRISTOPHER ABRAHAM,SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4670 OF 2020(G) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before 2nd 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 2nd 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 nak JUDGE WP(C).No.4670 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2012-2013 DATED 10.12.2019. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE ALONG WITH INTIMATION LETTER DATED 10.12.2019, ISSUED BY 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 10.01.2020 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 13.01.2020. EXHIBIT P5 TRUE COPY OF NOTICE NO.ITBA/COM/F/17/2019-20/1024503076(1) DATED 31.01.2020 ISSUED BY 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 19.07.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 25.11.2019 IN WP(C) NO.31787 OF 2019. TRUE COPY P. ATO JUDGE Vazhuthacaud Service Co-Operative Society Ltd. v. Income-tax Officer, Ward-2(1), Thiruvananthapuram/The Commissioner of Income-tax (Appeals), Thiruvananthapuram
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