The Kandalloor Farmers Service Cooperative Bank v. Commissioner of Income-tax (Appeals), Kottayam/Income-tax Officer, Ward 5, Alappuzha
[Citation -2020-LL-0303-48]

Citation 2020-LL-0303-48
Appellant Name The Kandalloor Farmers Service Cooperative Bank
Respondent Name Commissioner of Income-tax (Appeals), Kottayam/Income-tax Officer, Ward 5, 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 • recovery proceeding


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6277 OF 2020(H) PETITIONER/S: KANDALLOOR FARMERS SERVICE COOPERATIVE BANK -1410 REPRESENTED BY ITS SECRETARY KANDALLOOR P.O., KANDALLOOR, KAYAMKULAM, ALAPPUZHA-690535. 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 5, ALAPPUZHA, ARATTUKULANKARA COMPLEX, 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.6277 OF 2020(H) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal along with Ext.P5 stay application preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P2. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first respondent to take decision on Ext.P3 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.6277 OF 2020(H) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF RETURN OF INCOME DATED 29.03.2018 FOR ASSESSMENT YEAR 2017-18. EXHIBIT P2 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 12.12.2019 ALONG WITH DEMAND NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 25.12.2019 ISSUED FOR YEAR 2017-18 BY 2ND RESPONDENT. EXHIBIT P3 TRUE PHOTOCOPY OF APPEAL DATED 23.01.2020 FILED FOR YEAR 2017-18 BEFORE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF ORDER DATED 06.02.2020 ISSUED BY 2ND RESPONDENT. EXHIBIT P5 TRUE PHOTOCOPY OF APPLICATION FOR STAY DATED 10.02.2020 FILED BY PETITIONER BEFORE 1ST RESPONDENT. Kandalloor Farmers Service Cooperative Bank v. Commissioner of Income-tax (Appeals), Kottayam/Income-tax Officer, Ward 5, Alappuzha
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