The Perinad Lakshmivilasam Village Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward-2, Kollam / The Commissioner of Income-tax (Appeals), Thiruvananthapuram / The Kerala State Co-Operative Bank (Formerly Known As Kollam District Co-Operative Bank)
[Citation -2020-LL-0317-34]

Citation 2020-LL-0317-34
Appellant Name The Perinad Lakshmivilasam Village Service Co-Operative Bank Ltd.
Respondent Name The Income-tax Officer, Ward-2, Kollam / The Commissioner of Income-tax (Appeals), Thiruvananthapuram / The Kerala State Co-Operative Bank (Formerly Known As Kollam District Co-Operative Bank)
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 17/03/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags notice issued • stay petition


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8143 OF 2020(P) PETITIONER/S: PERINAD LAKSHMIVILASAM VILLAGE SERVICE CO-OPERATIVE BANK LTD. NO. 1841, REPRESENTED BY ITS SECRETARY-IN-CHARGE, KANJAVELI P.O.,KOLLAM DISTRICT, PIN - 691 602. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2, OFFICE OF INCOME TAX OFFICER, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM, PIN - 691 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. 3 KERALA STATE CO-OPERATIVE BANK (FORMERLY KNOWN AS KOLLAM DISTRICT CO-OPERATIVE BANK), ANCHALUMMOOD EVENING BRANCH, KOLLAM DISTRICT, PIN - 691 601, REPRESENTED BY ITS BRANCH MANAGER. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC SRI THOMAS ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8143 OF 2020(P) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. However, post thereto received garnishee notice Ext.P5. 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 sab JUDGE WP(C).No.8143 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 29/11/2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 29/11/2019. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 21/01/2020, FILED AGAINST EXT.P1 ASSESSMENT ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT.P3 APPEAL DATED 24/01/2020. EXHIBIT P5 TRUE COPY OF GARNISHEE NOTICE DATED 11/03/2020 ISSUED UNDER SECTION 226(3) OF INCOME TAX ACT, BY 1ST RESPONDENT TO 3RD RESPONDENT. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 19/07/2019 IN W.A.NO.1639 OF 2019. EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 17/02/2020 IN WP(C) NO.4433 OF 2020. Perinad Lakshmivilasam Village Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2, Kollam / Commissioner of Income-tax (Appeals), Thiruvananthapuram / Kerala State Co-Operative Bank (Formerly Known As Kollam District Co-Operativ
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