The Peringanadu Service Co-Operative Bank Ltd. v. The Income-tax Officer, Kollam / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
[Citation -2020-LL-0225-11]
| Citation | 2020-LL-0225-11 |
|---|---|
| Appellant Name | The Peringanadu Service Co-Operative Bank Ltd. |
| Respondent Name | The Income-tax Officer, Kollam / The Commissioner of Income-tax (Appeals), Thiruvananthapuram |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 25/02/2020 |
| Assessment Year | 2018-19 |
| Judgment | View Judgment |
| Keyword Tags | collection of tax • statutory appeal • stay of recovery • demand notice • disposal of appeals |
| Bot Summary: | Manu Ramachandran, the learned counsel for the petitioner and Sri. Jose Winson holding for Sri.Christopher Abraham, the learned Standing Counsel for respondents. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stay of recovery proceedings during the pendency of the appeal. The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A. No.1536 of 2019, hence can be followed. The writ petition is disposed of directing the Commissioner of Income Tax/ 2 nd respondent to consider and dispose of the statutory appeal filed by the petitioner herein at the earliest WP(C). No.5285 OF 2020 3 taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd, v. The Commissioner of Income Tax, Calicut 2019 KHC 287 and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. |