Mavelikkara Division Electricity Board Employees Co-Operative Society v. Income-tax Officer, Ward-2, Income-tax Office, Thiruvalla/Commissioner of Income-tax (Appeals), Office of The Commissioner of Income-tax, Kottayam - 2020-LL-0313-76

Citation	2020-LL-0313-76
Appellant Name	Mavelikkara Division Electricity Board Employees Co-Operative Society
Respondent Name	Income-tax Officer, Ward-2, Income-tax Office, Thiruvalla/Commissioner of Income-tax (Appeals), Office of The Commissioner of Income-tax, 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	coercive steps • demand notice
Bot Summary:	No.7977 OF 2020 2 JUDGMENT Dated this the 13th day of March 2020 Aggrieved by Exhibit P1-assessment order for the year 2017-18, the petitioner society has preferred Exhibit P3-appeal. The limited prayer in the writ petition is for an expeditious consideration of Exhibit P3-appeal and to defer the coercive action based on Exhibit P1-assessment order till such time. Heard the learned Standing Counsel for the Income Tax Department. Considering the limited relief sought, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exhibit P3-appeal as expeditiously as possible. Till a decision is taken on Exhibit P3-appeal, all coercive steps based on Exhibit P1- assessment order shall be deferred.

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.7977 OF 2020(V) PETITIONER: MAVELIKKARA DIVISION ELECTRICITY BOARD EMPLOYEES CO-OPERATIVE SOCIETY NO.A 646, DOWER HOUSE, MAVELIKKARA P.O., ALAPPUZHA, PIN - 690 101, REPRESENTED BY ITS SECRETARY IN CHARGE. BY ADVS. SRI.C.A.JOJO SHRI.ARUN B. RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE, T.K.ROAD, THIRUVALLA P.O., PIN - 689 101. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX, KOTTAYAM TOWN P.O., PIN - 686 002. R1-2 BY SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7977 OF 2020 2 JUDGMENT Dated this 13th day of March 2020 Aggrieved by Exhibit P1-assessment order for year 2017-18, petitioner society has preferred Exhibit P3-appeal. 2. limited prayer in writ petition is for expeditious consideration of Exhibit P3-appeal and to defer coercive action based on Exhibit P1-assessment order till such time. 3. Heard learned Standing Counsel for Income Tax Department. 4. Considering limited relief sought, writ petition is disposed of directing 2nd respondent to consider and pass orders on Exhibit P3-appeal as expeditiously as possible. Till decision is taken on Exhibit P3-appeal, all coercive steps based on Exhibit P1- assessment order shall be deferred. writ petition is disposed of as above. Sd/- V.G.ARUN JUDGE SSK/13/3 WP(C).No.7977 OF 2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 30/12/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 30/12/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 30/01/2020. RESPONDENT'S EXHIBITS:NIL SSK TRUE COPY PA TO JUDGE Mavelikkara Division Electricity Board Employees Co-Operative Society v. Income-tax Officer, Ward-2, Income-tax Office, Thiruvalla/Commissioner of Income-tax (Appeals), Office of Commissioner of Income-tax, Kottayam

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