Ambalapara Service Co-Op. Bank Ltd. v. The Income-tax Officer, Ward-3, Palakkad/The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0225-34]
| Citation | 2020-LL-0225-34 |
|---|---|
| Appellant Name | Ambalapara 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 • stay of recovery • demand notice • stay petition |
| 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/ 2nd respondent to consider and dispose of the statutory appeal filed by the petitioner herein, at the earliest, taking note of the Full WP(C). No.5398 OF 2020(Y) 3 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. |