The Amballur Service Co-Operative Bank Ltd. v. The CIT (A), Thrissur / The ITO, Ward-2(1), Thrissur
|The Amballur Service Co-Operative Bank Ltd.
|The CIT (A), Thrissur / The ITO, Ward-2(1), Thrissur
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|stay petition • recovery proceeding
|No.7600 OF 2020 2 JUDGMENT Dated this the 12th day of March 2020 The petitioner, a primary agricultural credit society and an assesse on the files of the 2nd respondent, is aggrieved by the condition of payment of 20 of the demands for grant of stay, pending consideration of Exts.P4 and P9 appeals filed against Exts.P2 and P7 assessment orders. Considering the nature of the contentions raised, and the fact of the condition of payment of 20 of the tax assessed imposed on similarly situated societies being held to be bad by a Division Bench in its judgment in W.A.No. 1529 of 2019, this writ petition is disposed of directing consideration of Exts.P4 and P9 appeals on merit, without insisting for remittance of 20 as demanded under Ext.P5. The recovery proceedings based on Exts.P2 and P7 assessment orders shall be kept in abeyance WP(C). No.7600 OF 2020 3 till the appeals are decided. The 1st respondent shall endevour to dispose of the appeals as expeditiously as possible.