Arookutty Service Co-Operative Society Ltd. v. CIT (Appeals), Kottayam / ITO, Ward-1 And TPS, Alappuzha
[Citation -2020-LL-0303-28]

Metadata

Citation 2020-LL-0303-28
Appellant Name Arookutty Service Co-Operative Society Ltd.
Respondent Name CIT (Appeals), Kottayam / ITO, Ward-1 And TPS, Alappuzha
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 03/03/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags application for stay • demand notice • notice issued • stay petition
Bot Summary: No.6291 OF 2020(J) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal along with Ext.P4 stay petition preferred before the first 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 first respondent to take a decision on Ext.P2 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.

Judgment



IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 03 RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6291 OF 2020(J) PETITIONER/S: AROOKUTTY SERVICE CO-OPERATIVE SOCIETY LTD. REPRSENTED BY ITS SECRETARY, AROOKUTTY SCS NO.1008, AROOKUTTY.P.O, CHERTHALA, ALAPPUZHA-688535 BY ADVS. SRI.V.G.ARUN (K/795/2004) SMT. V. JAYA RAGI SRI. R. HARIKRISHNAN (KAMBISSERIL) SRI.NEERAJ NARAYAN SHRI.SARATH SUKUMARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) BAKER HILLS KOTTAYAM-686002 2 INCOME TAX OFFICER WARD 1 AND T. P. S, ALAPPUZHA, ARATTUKULANKARA COMPLEXZ, A. N. PURAM, ALAPPUZHA-688011 SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6291 OF 2020(J) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal along with Ext.P4 stay petition preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first respondent to take decision on Ext.P2 appeal in accordance with law, after affording opportunity of hearing to petitioner, within period of three months from date of receipt of copy of this judgment without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment order shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.6291 OF 2020(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 12.12.2019 ALONG WITH DEMAND NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 12.12.2019 FOR YEAR 2017-18 BY 2ND RESPONDENT EXHIBIT P2 TRUE PHOTOCOPY OF APPEAL DATED 13.01.2020 FILED FOR YEAR 2017-18 BEFORE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF ORDER DATED 21.01.2020 ISSUE BY 2ND RESPONDENT EXHIBIT P4 TRUE PHOTOCOPY OF APPLICATION FOR STAY DATED 10.02.2020 FILED BY PETITIONER BEFORE 1ST RESPONDENT Arookutty Service Co-Operative Society Ltd. v. CIT (Appeals), Kottayam / ITO, Ward-1 And TPS, Alappuzha
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