Pazhayannur Farmers Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(4), Range-2, Thrissur/Commissioner of Income-tax (Appeals), Office of The Commissioner of Income-tax, Thrissur
[Citation -2020-LL-0313-88]

Citation 2020-LL-0313-88
Appellant Name Pazhayannur Farmers Service Co-Operative Bank Ltd.
Respondent Name Income-tax Officer, Ward-2(4), Range-2, Thrissur/Commissioner of Income-tax (Appeals), Office of The Commissioner of Income-tax, Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 13/03/2020
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags recovery proceeding
Bot Summary: No. 7899 of 2020 Dated this the 13th day of March, 2020 JUDGMENT As against Exhibit P1 assessment order, the petitioner has preferred Exhibit P3 appeal. Pending consideration of the appeal, the petitioner has been served with Exhibit P4 demanding remittance of 20 of the tax assessed. The prayer in the writ petition is for expeditious consideration of the appeal and to defer the recovery proceedings based on the assessment order till the appeal is decided. Heard the learned Standing Counsel for the Income-tax Department also. Considering the limited relief sought, the writ petition is disposed of directing Exhibit P3 appeal to be considered as expeditiously as possible. Till the appeal is decided as directed above, there shall not be any recovery on the basis of Exhibit P1 assessment order and there shall not be any insistence to remit the 20 as demanded in Exhibit P4. Sd/- V.G.ARUN, JUDGE vgs16.


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.7899 OF 2020(J) PETITIONER/S: PAZHAYANNUR FARMERS SERVICE CO-OPERATIVE BANK LTD NO.71, PAZHAYANNUR.P.O., THRISSUR-680587, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS. SRI.C.A.JOJO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2(4), RANGE-2, AYANKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, PIN-680001, THRISSUR DISTRICT. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX, THRISSUR H.P.P.O, PIN-680001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: V.G.ARUN, J. W.P(C).No. 7899 of 2020 Dated this 13th day of March, 2020 JUDGMENT As against Exhibit P1 assessment order, petitioner has preferred Exhibit P3 appeal. Pending consideration of appeal, petitioner has been served with Exhibit P4 demanding remittance of 20% of tax assessed. prayer in writ petition is for expeditious consideration of appeal and to defer recovery proceedings based on assessment order till appeal is decided. 2. Heard learned Standing Counsel for Income-tax Department also. 3. Considering limited relief sought, writ petition is disposed of directing Exhibit P3 appeal to be considered as expeditiously as possible. Till appeal is decided as directed above, there shall not be any recovery on basis of Exhibit P1 assessment order and there shall not be any insistence to remit 20% as demanded in Exhibit P4. Sd/- V.G.ARUN, JUDGE vgs16.3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2012-13 DATED 11.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S.156 DATED 11.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2012-13 DATED 24.2.2020 BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 9.3.2020 FOR 20% OF TAX. Pazhayannur Farmers Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(4), Range-2, Thrissur/Commissioner of Income-tax (Appeals), Office of Commissioner of Income-tax, Thrissur
Report Error