Pazhayannur Farmers Service Co-operative Bank Ltd. v. ITO, Ward-2(4), Range-2, Shakthanthampuram Nagar / CIT (A), Office of the CIT, Thrisusr
|Pazhayannur Farmers Service Co-operative Bank Ltd.
|ITO, Ward-2(4), Range-2, Shakthanthampuram Nagar / CIT (A), Office of the CIT, Thrisusr
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|application for stay • stay petition • demand notice • recovery proceeding
|No.7344 OF 2020(P) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3 and P6 appeals referred before the second respondent/Commissioner of Income Tax against the assessment orders Exts.P1 and P4. 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 Exts.P3 and P6 appeals 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 orders shall be kept in abeyance. EXHIBIT P7 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 02.03.2020 FOR 20 OF TAX. DGMENT Petitioner has approached this Court, seeking a direction to the appellate authority to dispose of the appeal and interim application preferred against the assessment order issued by the second respondent - Commissioner of Income Tax. Learned Counsel for the income tax department submitted that appropriate decision on the application of stay would be taken by the authorities, if a time frame is fixed by this Court. Though this Court ought not to have interfered, but in the interest of justice, without expressing any opinion, this writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P2(a) application for stay filed along with 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. No.7343 OF 2020(P) 3 such time, if any proceedings contemplated pursuant to Ext.P1 assessment order shall be kept in abeyance.