The Government Servants Co-Operative Society Ltd. v. The Commissioner of Income-tax (Appeals), Kottayam/The Income-tax Officer, Ward No.5, Alappuzha
[Citation -2020-LL-0312-23]
| Citation | 2020-LL-0312-23 |
|---|---|
| Appellant Name | The Government Servants Co-Operative Society Ltd. |
| Respondent Name | The Commissioner of Income-tax (Appeals), Kottayam/The Income-tax Officer, Ward No.5, Alappuzha |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 12/03/2020 |
| Assessment Year | 2017-18 |
| Judgment | View Judgment |
| Keyword Tags | coercive steps • stay petition |
| Bot Summary: | OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON 12.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.7549 of 2020 2 Dated this the 12th day of March, 2020 JUDGMENT The petitioner, a Co-operative Credit Society, is aggrieved by the condition of payment of 20 of the tax assessed, imposed under Ext.P4, pending consideration of Ext.P2 appeal filed against Ext.P1 assessment order. It is submitted that pursuant to Ext.P4; alleging non-compliance of the direction in Ext.P4, the account of the petitioner has been frozen and the Society is not in a position to continue its activities. The issue regarding imposition of the condition of remittance of 20 of the tax demanded was considered and decided by the Division Bench of this Court and as per the judgment in W.A.No. After taking note of the peculiar aspects involved and the decision of the Full Bench in Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income Tax, Calicut W.P.(C) No.7549 of 2020 3 2019 KHC 287, the Division Bench held the insistence for payment of proportion of the demand as a condition for grant of stay to be bad. In such circumstances, the demand for remittance of 20 of the tax assessed pending consideration of the appeals, cannot be sustained. The writ petition is therefore disposed of, directing the first respondent to consider Ext.P2 appeal filed by the petitioner within a period of three months from the date of receipt of a copy of this judgment. All coercive steps based on Ext.P4 shall be kept in abeyance. The order freezing the petitioner's account shall be lifted forthwith and the petitioner permitted to operate its accounts. |