Tvm Taluk Co-Op Employees Co-Operative Society Ltd. v. Income-tax Officer, Ward 2(1), Trivandrum/Commissioner of Income-tax (Appeals)-2, Thiruvananthapuram
[Citation -2020-LL-0225-42]

Citation 2020-LL-0225-42
Appellant Name Tvm Taluk Co-Op Employees Co-Operative Society Ltd.
Respondent Name Income-tax Officer, Ward 2(1), Trivandrum/Commissioner of Income-tax (Appeals)-2, Thiruvananthapuram
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
Bot Summary: C.A.Jojo, 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 taking note of the Full Bench decision reported in The Mavilayi Service Co- WP(C). No.5442 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.5442 OF 2020(E) PETITIONER/S: TVM TALUK CO-OP EMPLOYEES CO-OPERATIVE SOCIETY LTD. NO. T 846, MANACAUD P.O. THIRUVANANTHAPURAM 695009, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 2(1), TRIVANDRUM, THIRUVANANTHAPURAM 695009. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM 695009. JOS WINSON FOR CHRISTOPHER ABRAHAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5442 OF 2020 2 JUDGMENT Dated this 25th day of February 2020 Heard Sri. C.A.Jojo, learned counsel for petitioner and Sri. Jose Winson holding for Sri.Christopher Abraham, 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.5442 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.5442 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 12.12.219 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 12.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017 - 18 BEFORE 2ND RESPONDENT DATED 10.01.2020. EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 11.02.2020 FOR 20% OF TAX. Tvm Taluk Co-Op Employees Co-Operative Society Ltd. v. Income-tax Officer, Ward 2(1), Trivandrum/Commissioner of Income-tax (Appeals)-2, Thiruvananthapuram
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