K 114 Gobichettipalayam Public Servants Co-Op. Thrift & Credit Society Limited v. The ITO, Ward-2(1), Erode / The CIT (A), Coimbatore-3 / The Branch Manager, Erode District Central Co-operative Bank, Gobichettipalayam
[Citation -2020-LL-0312-33]

Citation 2020-LL-0312-33
Appellant Name K 114 Gobichettipalayam Public Servants Co-Op. Thrift & Credit Society Limited
Respondent Name The ITO, Ward-2(1), Erode / The CIT (A), Coimbatore-3 / The Branch Manager, Erode District Central Co-operative Bank, Gobichettipalayam
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 12/03/2020
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags application for stay • recovery proceeding • attachment of bank account
Bot Summary: Respondents in both W.Ps PRAYER: PETITIONs filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the records of the first Respondent in DIN and Notice No: ITBA/RCV/S/226(3)1/2019- 20/1025538305(1), quash the bank attachment notice dated 21.02.2020 issued therein for the assessment yearS 2013-14 and 2016-17. The petitioner has approached this Court even pending stay applications before the Commissioner of Income Tax, since coercive recovery proceedings have been initiated by attachment of bank accounts. 6263 of 2020 within four weeks from today after hearing the petitioner. Till the disposal of the stay applications, no further recovery action be initiated. As far as the attachment of the bank account of the petitioner is concerned, the same shall continue. The balances therein shall not be appropriated till the disposal of the stay applications as aforesaid. These Writ Petitions are disposed in the aforesaid terms.


W.P.No.6263 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.03.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.6457 and 6462 of 2020 and WMP. Nos.7630, 7633, 7634 , 7638, 7641 and 7642 of 2020 K 114 Gobichettipalayam Public Servants Co-Op. Thrift & Credit Society Limited represented by its Secretary Mr.S.K.Srinivasan Petitioner in both W.Ps Vs. 1. Income Tax Officer, Ward 2(1), Erode. 2. Commissioner of Income Tax (Appeals) Coimbatore 3. 3. Branch Manager, Erode District Central Co-operative Bank, Gobichettipalayam. Respondents in both W.Ps PRAYER: PETITIONs filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for records of first Respondent in DIN and Notice No: ITBA/RCV/S/226(3)_1/2019- 20/1025538305(1), quash bank attachment notice dated 21.02.2020 issued therein for assessment yearS 2013-14 and 2016-17. http://www.judis.nic.in 1/4 W.P.No.6263 of 2020 For Petitioner : Mr.R.L.Ramani, S.C. For Mr.P.V.Sudakar For Respondents : Mr.A.P.Srinivas Senior Standing Counsel R1 & R2 COMMON ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for respondent Nos.1 and 2 and is ready to proceed with matter. Notice is not issued to R3 as it is not necessary in view that I have taken in this matter. 2. petitioner has approached this Court even pending stay applications before Commissioner of Income Tax (Appeals), since coercive recovery proceedings have been initiated by attachment of bank accounts. 3. learned single Judge of this Court in case of Paulsons Litho Works vs Income-Tax Officer And Others (208 ITR 676) has reiterated settled position that Commissioner of Income Tax (Appeals), while entertaining appeal filed by assesee, is appropriate authority to deal with all matters of interim protection incidental to appeal itself. This settled position is reiterated by this Court in several successive matters. 4. It is thus directed that recovery proceedings initiated in present matters shall be kept in abeyance and Commissioner of Income Tax (Appeals) is directed to dispose stay applications filed by petitioner http://www.judis.nic.in 2/4 W.P.No.6263 of 2020 within four (4) weeks from today after hearing petitioner. Till disposal of stay applications, no further recovery action be initiated. 5. As far as attachment of bank account of petitioner is concerned, same shall continue. However, balances therein shall not be appropriated till disposal of stay applications as aforesaid. 6. These Writ Petitions are disposed in aforesaid terms. No costs. Connected Miscellaneous Petitions are closed. 12.03.2020 Index : Yes/No Speaking Order/Non speaking Order sl Issue order copy on 17.03.2020. To 1. Income Tax Officer, Ward 2(1), Erode. 2. Commissioner of Income Tax (Appeals) Coimbatore 3. 3. Branch Manager, Erode District Central Co-operative Bank, Gobichettipalayam. http://www.judis.nic.in 3/4 W.P.No.6263 of 2020 Dr. ANITA SUMANTH,J. Sl Writ Petition No.6457 and 6462 of 2020 and WMP. Nos.7630, 7633, 7634 , 7638, 7641 and 7642 of 2020 12.03.2020 http://www.judis.nic.in 4/4 K 114 Gobichettipalayam Public Servants Co-Op. Thrift & Credit Society Limited v. ITO, Ward-2(1), Erode / CIT (A), Coimbatore-3 / Branch Manager, Erode District Central Co-operative Bank, Gobichettipalayam
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