The Edarikode Service Co-Operative Bank Limited v. The Commissioner of Income-tax (Appeals), Kozhikode / The Income-tax Officer, Ward-3, Tirur
[Citation -2020-LL-0317-51]

Citation 2020-LL-0317-51
Appellant Name The Edarikode Service Co-Operative Bank Limited
Respondent Name The Commissioner of Income-tax (Appeals), Kozhikode / The Income-tax Officer, Ward-3, Tirur
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 recovery proceeding


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.8193 OF 2020(Y) PETITIONER: EDARIKODE SERVICE CO-OPERATIVE BANK LIMITED NO.10739,EDARIKODE P.O., MALAPPURAM,PIN-676 501, REPRESENTED BY ITS SECRETARY BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE-673 001 2 INCOME TAX OFFICER, WARD 3, TIRUR, MALAPPURAM DISTRICT,PIN-676 001 SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8193 OF 2020(Y) 2 JUDGMENT Dated this 17th day of March 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P2 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.P2 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 dlk/17.03.2020 JUDGE WP(C).No.8193 OF 2020(Y) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 24.12.2019 ISSUED BY 2ND RESPONDENT FOR PERIOD 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2017-18 DATED 22.01.2020 Edarikode Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Kozhikode / Income-tax Officer, Ward-3, Tirur
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