Pampady Service Co-Operative Bank Ltd. v. Commissioner of Income-tax(Appeals), Kottayam/Income-tax Officer, Ward 3, Kottayam
[Citation -2020-LL-0313-79]

Citation 2020-LL-0313-79
Appellant Name Pampady Service Co-Operative Bank Ltd.
Respondent Name Commissioner of Income-tax(Appeals), Kottayam/Income-tax Officer, Ward 3, 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 • stay petition • demand notice
Bot Summary: No.7683 OF 2020 2 JUDGMENT Dated this the 13th day of March 2020 The petitioner, a Primary Agricultural Credit Society has filed Exhibit P4-appeal as against Exhibit P1-assessment order for the year 2017-18. The petitioner has also filed Exhibit P5-stay petition along with the appeal. The limited prayer in this writ petition is for an expeditious consideration of Exhibit P4-appeal. Heard the learned Standing Counsel for the Income Tax Department also. On a consideration of the submissions made by the either side, I am inclined to dispose of the writ petition directing the 1st respondent to take a decision on Exhibit P4- appeal as expeditiously as possible. As a decision is rendered on the appeal, no coercive steps in pursuance of the Exhibit P1- assessment order WP(C). No.7683 OF 2020 3 shall be initiated against the petitioner.


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.7683 OF 2020(I) PETITIONER: PAMPADY SERVICE CO-OPERATIVE BANK LTD.NO.831, SOUTH PAMPADY P.O., KOTTAYAM-686 521, REPRESENTED BY ITS SECRETARY IN CHARGE, SYAMALAL.M.N. BY ADVS. SRI.V.K.PRASAD SRI.R.SUDHIR SRI.C.SIVADAS RESPONDENTS: 1 COMMISSIONER OF INCOME TAX(APPEALS), C/O COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM-686 001. 2 INCOME TAX OFFICER, WARD 3, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. 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.7683 OF 2020 2 JUDGMENT Dated this 13th day of March 2020 petitioner, Primary Agricultural Credit Society has filed Exhibit P4-appeal as against Exhibit P1-assessment order for year 2017-18. petitioner has also filed Exhibit P5-stay petition along with appeal. 2. limited prayer in this writ petition is for expeditious consideration of Exhibit P4-appeal. 3. Heard learned Standing Counsel for Income Tax Department also. 4. On consideration of submissions made by either side, I am inclined to dispose of writ petition directing 1st respondent to take decision on Exhibit P4- appeal as expeditiously as possible. 5. Till such time, as decision is rendered on appeal, no coercive steps in pursuance of Exhibit P1- assessment order WP(C).No.7683 OF 2020 3 shall be initiated against petitioner. writ petition is disposed of as above. Sd/- V.G.ARUN JUDGE SSK/13/3 WP(C).No.7683 OF 2020 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.ITBA/PNL/S/270A/2019-20/1022619971 (1) DATED 18.12.2019 PASSED BY 2ND RESPONDENT TOGETHER WITH DEMAND NOTICE UNDER SECTION 274 DATED 18.12.2019 ISSUED FOR ASSESSMENT YEAR 2017-18. EXHIBIT P2 TRUE COPY OF NOTICE OF DEMAND NO.ITBA/AST/S/156/2019-20/1022619847(1) DATED 18.12.2019 UNDER SECTION 156 OF INCOME TAX ACT 1961. EXHIBIT P3 TRUE COPY OF NOTICE NO.IT/AY-2017- 18/S.270A/2019-20 SUBMITTED BEFORE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF ELECTRONIC APPLICATION FOR APPEAL DATED 17.01.2020 FILED BEFORE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 17.01.2020. EXHIBIT P6 TRUE COPY OF JUDGMENT OF HON'BLE HIGH COURT OF KERALA DATED 23.01.2020 IN WPC NO.1913 OF 2020. RESPONDENT'S EXHIBITS:NIL SSK TRUE COPY PA TO JUDGE Pampady Service Co-Operative Bank Ltd. v. Commissioner of Income-tax(Appeals), Kottayam/Income-tax Officer, Ward 3, Kottayam
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