Koyyode Service Co-Operative Bank v. The Income-tax Officer, Ward-1 & TPS, Kannur / The Principal Commissioner of Income-tax, Kozhikode / The Commissioner of Income-tax (Appeals), Kozhikode
|Koyyode Service Co-Operative Bank
|The Income-tax Officer, Ward-1 & TPS, Kannur / The Principal Commissioner of Income-tax, Kozhikode / The Commissioner of Income-tax (Appeals), Kozhikode
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|application for stay • stay petition • recovery proceeding
|SRI.CHRISTOPHER ABRAHAM SC THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON 17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.8396/2020 2 JUDGMENT The petitioner has approached this Court seeking a direction to consider and dispose of Ext.P2 appeal preferred before the third respondent/Commissioner of Income Tax and Ext.P4 stay petition before the first respondent/Income Tax Officer against Ext.P1 assessment order. Having heard the learned counsel on both sides, this writ petition is disposed of with a direction to the third respondent to take a decision on Ext.P2 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.