The Elavally Service Co-Operative Bank Ltd. v. The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Officer, Ward-1 And IPS, Thrissur
[Citation -2020-LL-0317-44]

Citation 2020-LL-0317-44
Appellant Name The Elavally Service Co-Operative Bank Ltd.
Respondent Name The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Officer, Ward-1 And IPS, Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 17/03/2020
Judgment View Judgment
Keyword Tags stay petition • demand notice • recovery proceeding
Bot Summary: No.8175 OF 2020(V) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the first respondent/Commissioner of Income Tax against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the first 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 TUESDAY, 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8175 OF 2020(V) PETITIONER/S: ELAVALLY SERVICE CO-OPERATIVE BANK LTD., THRISSUR VAKA, THRISSUR 680 602, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR 680 001. 2 INCOME TAX OFFICER, WARD 1 AND IPS GURUVAYOOR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR 680 101. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8175 OF 2020(V) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first 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.8175 OF 2020(V) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 18.12.2019. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 18.12.2019. EXHIBIT P3 TRUE COPY OF APPEAL DATED 16.01.2020. EXHIBIT P4 TRUE COPY OF ORDER DATED 13.02.2020. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 20.02.2020. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN W.A.1536 OF 2019. Elavally Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-1 And IPS, Thrissur
Report Error