The Chavakkad Service Co-Operative Bank Ltd. v. The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Officer, Ward-1 And TPS, Thrissur - 2020-LL-0317-49

Citation	2020-LL-0317-49
Appellant Name	The Chavakkad Service Co-Operative Bank Ltd.
Respondent Name	The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Officer, Ward-1 And TPS, 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
Bot Summary:	No.8167 OF 2020(U) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3 and P8 appeals and Exts.P5 and P10 interim applications preferred before the first respondent/Commissioner of Income Tax against the assessment orders Exts.P1 and P6. 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 Exts.P3 and P8 appeals appeals 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 orders 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.8167 OF 2020(U) PETITIONER/S: CHAVAKKAD SERVICE CO-OPERATIVE BANK LTD.NO.F.9991, CHAVAKKAD P.O, THRISSUR-680506, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. 2 INCOME TAX OFFICER, WARD 1 AND TPS, GURUVAYOOR, THRISSUR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR- 680101. 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.8167 OF 2020(U) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3 and P8 appeals and Exts.P5 and P10 interim applications preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1 and P6. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first respondent to take decision on Exts.P3 and P8 appeals appeals 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 orders shall be kept in abeyance. SD/- AMIT RAWAL sab JUDGE WP(C).No.8167 OF 2020(U) 3 WP(C).No.8167 OF 2020(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 19.11.2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 19.11.2019. EXHIBIT P3 TRUE COPY OF APPEAL DATED 18.12.2019. EXHIBIT P4 TRUE COPY OF ORDER DATED 17.01.2020. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 30.01.2020. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 20.11.2019. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 20.11.2019. EXHIBIT P8 TRUE COPY OF APPEAL DATED 20.12.2019. EXHIBIT P9 TRUE COPY OF ORDER DATED 17.01.2020. EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 30.01.2020. EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 01.07.2019 IN W.A.NO.1536 OF 2019. Chavakkad Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-1 And TPS, Thrissur

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