The Thirupuram Service Co-Operative Bank Ltd. v. The ITO, Ward-2(2), Thiruvananthapuram / The CIT (A), Thiruvananthapuram / The General Manager, Thiruvananthapuram District Co-Op. Bank, Thiruvananthapuram
[Citation -2020-LL-0316-34]

Citation 2020-LL-0316-34
Appellant Name The Thirupuram Service Co-Operative Bank Ltd.
Respondent Name The ITO, Ward-2(2), Thiruvananthapuram / The CIT (A), Thiruvananthapuram / The General Manager, Thiruvananthapuram District Co-Op. Bank, Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 16/03/2020
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags stay petition • recovery proceeding
Bot Summary: SRI.THOMAS ABRAHAM, SC THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON 16.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.8028/2020 2 JUDGMENT The petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal and Ext.P4 stay petition preferred before the second respondent/Commissioner of Income Tax against Ext.P1 assessment order. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P3 appeal, in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20 of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 16TH DAY OF MARCH 2020 / 26TH PHALGUNA, 1941 WP(C).No.8028 OF 2020(C) PETITIONER: THIRUPURAM SERVICE CO-OPERATIVE BANK LTD. NO.3296 REPRESENTED BY ITS SECRETARY-IN-CHARGE, THIRUPURAM P.O., THIRUVANANTHAPURAM DISTRICT-695 133. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 1 INCOME TAX OFFICER, WADRD - 2 (2) OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3 GENERAL MANAGER THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM, PIN-695 001. SRI.THOMAS ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No.8028/2020 2 JUDGMENT petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal and Ext.P4 stay petition preferred before second respondent/Commissioner of Income Tax (Appeals) against Ext.P1 assessment order. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Ext.P3 appeal, in accordance with law, after affording opportunity of hearing to petitioner, within period of three months from date of receipt of copy of this judgment without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment order shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE csl W.P.(C) No.8028/2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2011-2012 DATED 13.12.2017. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 13.12.2017. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 22.12.2017, FILED AGAINST EXT-P1 ASSESSMENT ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 20.2.2020. EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19.7.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 17.2.2020 IN WP(C) NO.4433 OF 2020. Thirupuram Service Co-Operative Bank Ltd. v. ITO, Ward-2(2), Thiruvananthapuram / CIT (A), Thiruvananthapuram / General Manager, Thiruvananthapuram District Co-Op. Bank, Thiruvananthapuram
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