The Edavanakkad Service Co-Operative Bank Ltd. v. Income-tax Officer Ward-2(5), Ernakulam/Commissioner of Income-tax (Appeals)-2, Kochi
[Citation -2020-LL-0304-56]

Citation 2020-LL-0304-56
Appellant Name The Edavanakkad Service Co-Operative Bank Ltd.
Respondent Name Income-tax Officer Ward-2(5), Ernakulam/Commissioner of Income-tax (Appeals)-2, Kochi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 04/03/2020
Assessment Year 2013-14, 2014-15, 2015-16, 2017-18, 2018-19
Judgment View Judgment
Keyword Tags demand notice • recovery proceeding


WP(C).No.6606 OF 2020(A) IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.6606 OF 2020(A) PETITIONER/S: EDAVANAKKAD SERVICE CO-OPERATIVE BANK LTD NO.01 EDAVANAKKAD P.O.ERNAKULAM, PIN-682 502, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 INCOME TAX OFFICER WARD-2(5), INCOME TAX OFFICE, LG TOWERS, THOPPUMPADY, ERNAKULAM-682 005. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682 018. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6606 OF 2020(A) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3, P6, P9 and P12 appeals preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1, P4,P7 and P10. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.P3, P6, P9 and P12 appeals 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 appeals, recovery proceedings pursuant to assessment orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.6606 OF 2020(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER YA 2013-14 DATED 6.1.2016 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 6.1.2016 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2013-14 BEFORE 2ND RESPONDENT DATED 5.2.2016 EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER AY 2014-15 DATED 30.12.2016 ISSUED BY 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 30.12.2016 ISSUED BY FIRST RESPONDENT EXHIBIT P6 TRUE COPY OF APPEAL FOR AY 2014-15 BEFORE 2ND RESPONDENT DATED 1.2.2017 EXHIBIT P7 TRUE COPY OF ASSESSMENT ORDER FOR AY 2015-16 DATED 26.12.2017 BY 1ST RESPONDENT EXHIBIT P8 TRUE COPY OF DEMAND NOTICE FOR U/S 156 DATED 26.12.2017 ISSUED BY FIRST RESPONDENT EXHIBIT P9 TRUE COPY OF APPEAL FOR AY 2015-16 BEFORE 2ND RESPONDENT DATED 25.1.2018 EXHIBIT P10 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 30.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P11 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 30.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P12 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 30.1.2020 EXHIBIT P13 TRUE COPY OF INTIMATION U/.S 143(1) DATED 1.10.2019 FOR AY 2018-19 WP(C).No.6606 OF 2020(A) 4 EXHIBIT P14 TRUE COPY OF 20% DEMAND DATED 19.2.2020 ISSUED BY 1ST RESPONDENT Edavanakkad Service Co-Operative Bank Ltd. v. Income-tax Officer Ward-2(5), Ernakulam/Commissioner of Income-tax (Appeals)-2, Kochi
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