Choondacherry Service Co Operative Bank Ltd. v. The Commissioner of Income-tax (Appeals),Kottayam/The Income-tax Officer, Office of the Income-tax Officer, Ward No.1, Kottayam - 2020-LL-0313-73

Citation	2020-LL-0313-73
Appellant Name	Choondacherry Service Co Operative Bank Ltd.
Respondent Name	The Commissioner of Income-tax (Appeals),Kottayam/The Income-tax Officer, Office of the Income-tax Officer, Ward No.1, Kottayam
Court	HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act	Income-tax
Date of Order	13/03/2020
Assessment Year	2017-18
Judgment	View Judgment
Keyword Tags	stay petition • demand notice • recovery proceeding
Bot Summary:	No. 7746 of 2020 Dated this the 13th day of March, 2020 JUDGMENT Aggrieved by Exhibit P1 assessment order for the year 2017- 2018 the petitioner has preferred Exhibit P3 appeal before the 1 st respondent. Along with the appeal, the petitioner has filed Exhibit P4 stay petition seeking stay of the recovery proceedings based on Exhibit P1 order. The limited prayer in the writ petition is for expeditious consideration of either Exhibit P3 appeal or Exhibit P4 stay petition and to keep the recovery proceedings in abeyance till such time. Heard the learned Standing Counsel for the Income Tax Department also. Considering the limited relief sought, I am inclined to dispose of the writ petition directing the 1 st respondent to consider Exhibit P3 appeal and pass orders on merits as expeditiously as possible. Till orders are passed on Exhibit P3, recovery proceedings based on Exhibit P1 assessment order shall be kept in abeyance.

IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7746 OF 2020(P) PETITIONER/S: CHOONDACHERRY SERVICE CO OPERATIVE BANK LTD. NO. K. 167, CHOONDACHERRY.P.O., KOTTAYAM-686579, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.T.MADHU SMT.C.R.SARADAMANI RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686001. 2 INCOME TAX OFFICER, OFFICE OF INCOME TAX OFFICER, WARD NO.1, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686001. OTHER PRESENT: SC SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).7746/2020 2 V.G.ARUN, J. W.P(C).No. 7746 of 2020 Dated this 13th day of March, 2020 JUDGMENT Aggrieved by Exhibit P1 assessment order for year 2017- 2018 petitioner has preferred Exhibit P3 appeal before 1 st respondent. Along with appeal, petitioner has filed Exhibit P4 stay petition seeking stay of recovery proceedings based on Exhibit P1 order. limited prayer in writ petition is for expeditious consideration of either Exhibit P3 appeal or Exhibit P4 stay petition and to keep recovery proceedings in abeyance till such time. 2. Heard learned Standing Counsel for Income Tax Department also. 3. Considering limited relief sought, I am inclined to dispose of writ petition directing 1 st respondent to consider Exhibit P3 appeal and pass orders on merits as expeditiously as possible. Till orders are passed on Exhibit P3, recovery proceedings based on Exhibit P1 assessment order shall be kept in abeyance. Sd/- V.G.ARUN, JUDGE vgs16.3 WP(C).7746/2020 3 W.P(C).No. 7746 of 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2019 PASSED BY FIRST PETITIONER. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 29.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL DATED 29.1.2020 FILED BY PETITIONER BEFORE FIRST RESPONDENT. EXHIBIT P4 TRUE COPY OF STAY APPLICATION FILED BY PETITIONER BEFORE FIRST RESPONDENT DATED 4.2.2020. Choondacherry Service Co Operative Bank Ltd. v. Commissioner of Income-tax (Appeals),Kottayam/The Income-tax Officer, Office of Income-tax Officer, Ward No.1, Kottayam

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