Cherpalcheri Service Co-Op Bank Ltd. v. The Income-tax Officer, Ward-3, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0225-18]

Citation 2020-LL-0225-18
Appellant Name Cherpalcheri Service Co-Op Bank Ltd.
Respondent Name The Income-tax Officer, Ward-3, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 25/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags collection of tax • statutory appeal • stay of recovery • demand notice • stay petition • disposal of appeals
Bot Summary: Nisha John, the learned counsel for the petitioner and Sri. Jose Joseph, 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 taking note of the Full Bench decision reported in The Mavilayi Service Co- WP(C). No.5276 OF 2020 3 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.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941 WP(C).No.5276 OF 2020(H) PETITIONER/S: CHERPALCHERI SERVICE CO-OP BANK LTD, CHERPULASSERI POST, CHERPULASSERY, PALAKKAD-679503, REPRESENTED BY ITS SECRETARY, SMT.M.PREMALATHA. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-3, PALAKKAD-678014. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5276 OF 2020 2 JUDGMENT Dated this 25th day of February 2020 Heard Adv. Nisha John, learned counsel for petitioner and Sri. Jose Joseph, learned Standing Counsel for respondents. 2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that Division Bench directed disposal of appeal and granted stay of recovery proceedings during pendency of appeal. 3. learned Standing Counsel admits that facts of case are substantially same and similar to facts noted by Division Bench in W.A. No.1536 of 2019, hence can be followed. Hence, writ petition is disposed of directing Commissioner of Income Tax (Appeals)/ 2 nd respondent to consider and dispose of statutory appeal filed by petitioner herein at earliest taking note of Full Bench decision reported in Mavilayi Service Co- WP(C).No.5276 OF 2020 3 operative Bank Ltd, v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287] and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. Sd/- S.V.BHATTI JUDGE uu 27.02.2020 WP(C).No.5276 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 19.12.2019 FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT PASSED BY 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 12.01.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2017-18. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 18.2.2020 FILED BY PETITIONER FOR AY-2017-18 BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF APPLICATION DATED 18.2.2010 FILED BY PETITIONER BEFORE 1ST RESPONDENT U/S 220(6). Cherpalcheri Service Co-Op Bank Ltd. v. Income-tax Officer, Ward-3, Palakkad / Commissioner of Income-tax (Appeals), Thrissur
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