S L Puram Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-4, Alappuzha / Commissioner of Income-tax (Appeals), Kottayam, / The Branch Manager
[Citation -2020-LL-0227-20]

Citation 2020-LL-0227-20
Appellant Name S L Puram Service Co-Operative Bank Ltd.
Respondent Name Income-tax Officer, Ward-4, Alappuzha / Commissioner of Income-tax (Appeals), Kottayam, / The Branch Manager
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 27/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags collection of tax • statutory appeal • stay of recovery • disposal of appeals
Bot Summary: 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 petitioner submits that the 1 st respondent has issued Ext.P6 notice to the Bank dated 26.02.2020 initiating garnishee proceedings to recover the entire tax by freezing the bank account. The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by W.P.(C) No. 5908/2020 -3- 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-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 the meantime Ext.P6 is stayed till the appeal is disposed of as directed by this judgment.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5908 OF 2020(K) PETITIONER/S: S L PURAM SERVICE CO-OPERATIVE BANK LTD NO.A 64 S.L.PURAM.P.O, CHERTHALA, ALAPPUZHA-688523, REPRESENTED BY ITS SECRETARY BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-4, ALAPPUZHA-688011 2 COMMISSIONER OF INCOME TAX(APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX, KOTTAYAM-686002 3 BRANCH MANAGER ALAPPUZHA DCB MAIN, OPP.MUNICIPAL TOWN HALL, ALAPPUZHA, KERALA-688011 OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 5908/2020 -2- JUDGMENT Dated this 27th day of February 2020 Heard Advocate C.A. Jojo for petitioner, Advocate P.C.Sasidharan for R3 and Advocate Jose Joseph, Standing Counsel for R1 and R2. 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. petitioner submits that 1 st respondent has issued Ext.P6 notice to Bank dated 26.02.2020 initiating garnishee proceedings to recover entire tax by freezing bank account. 3. learned Standing Counsel admits that facts of case are substantially same and similar to facts noted by W.P.(C) No. 5908/2020 -3- 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-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. In meantime Ext.P6 is stayed till appeal is disposed of as directed by this judgment. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No. 5908/2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017- 18 DATED 26.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 26.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 20.01.2020 EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT FOR PAYMENT OF 20% DATED 04.02.2020 EXHIBIT P5 TRUE COPY OF LETTER SUBMITTED TO 1ST RESPONDENT DATED 08.02.2020 EXHIBIT P6 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT TO 3RD RESPONDENT DATED 26.02.2020 S L Puram Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-4, Alappuzha / Commissioner of Income-tax (Appeals), Kottayam, / Branch Manager
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