Vayalar Kizhakku Service Co-Operative Bank Ltd. v. ITO, Ward-5, Alappuzha / CIT (Appeals)-2, Kottayam
[Citation -2020-LL-0302-47]
Citation | 2020-LL-0302-47 |
---|---|
Appellant Name | Vayalar Kizhakku Service Co-Operative Bank Ltd. |
Respondent Name | ITO, Ward-5, Alappuzha / CIT (Appeals)-2, Kottayam |
Court | HIGH COURT OF KERALA AT ERNAKULAM |
Relevant Act | Income-tax |
Date of Order | 02/03/2020 |
Assessment Year | 2017-18 |
Judgment | View Judgment |
Keyword Tags | demand notice • recovery proceeding |
Bot Summary: | No. 6293 OF 2020 -2- JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the second respondent/Commissioner of Income Tax against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P3 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20 of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance. |