The Akathethara Service Co-Operative Bank Ltd. v. The Income-tax Officer Ward-2, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kakkanadu / The Kerala State Co-Operative Bank
[Citation -2020-LL-0317-46]
| Citation | 2020-LL-0317-46 |
|---|---|
| Appellant Name | The Akathethara Service Co-Operative Bank Ltd. |
| Respondent Name | The Income-tax Officer Ward-2, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kakkanadu / The Kerala State 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 | interim stay • application for stay |
| Bot Summary: | No.8144 OF 2020(P) 2 JUDGMENT The petitioner has approached this Court seeking directions to the Income Tax Appellate Tribunal to consider Ext.P4 stay petition preferred along with the appeal, Ext.P3 against the orders of the assessment Ext.P1 and the first appellate court ie. The learned counsel appearing on behalf of the petitioner submits that the appeal and stay application have been filed on 9th March 2020. Post thereto received a garnishee notice Ext.P5. In these circumstances, the petitioner has approached this Court. The learned Government Pleader submits that the Tribunal would not have any difficulty in taking up the interim application but the appeals are being taken up on seniority basis. Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction to the WP(C). No.8144 OF 2020(P) 3 3rd respondent to consider Ext.P4 interim application preferred along with the appeal in accordance with law, after affording an opportunity of hearing to the petitioner within a period of 30 days from the date of receipt of a copy of the order. It is made clear that the interim stay is till the disposal of the interim application and not beyond. |