Kadanad Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward-2, Kottayam
[Citation -2020-LL-0220-60]

Citation 2020-LL-0220-60
Appellant Name Kadanad Service Co-Operative Bank Ltd.
Respondent Name The Income-tax Officer, Ward-2, Kottayam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 20/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags stay petition • disposal of appeals • demand of tax • opportunity of being heard • recovery of tax
Bot Summary: No.5033 OF 2020(D) 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 THURSDAY, 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941 WP(C).No.5033 OF 2020(D) PETITIONER/S: KADANAD SERVICE CO-OPERATIVE BANK LTD. NO.K.2 ANTHINAD P.O.KOLLAPPALLY,KOTTAYAM DISTRICT, REPRESENTED BY ITS SECRETARY IN-CHARGE. BY ADVS. SRI.SUNIL CYRIAC SMT.DONA AUGUSTINE RESPONDENT/S: INCOME TAX OFFICER WARD 2, OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX KOTTAYAM RANGE, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5033 OF 2020(D) 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 WP(C).No.5033 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 21.12.2019 ISSUED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2017-18 EXHIBIT P2 TRUE COPY OF NOTICE OF DEMAND DATED 21.12.2019 ISSUED TO PETITIONER BY 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL DATED 23.1.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF STAY PETITION DATED 4.2.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 11.2.2020 IN WPC NO 3838 OF 2020 OF THIS HON'BLE COURT Kadanad Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2, Kottayam
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