Palmel Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Kottayam / Income-tax Officer, Ward-3, Thiruvalla
[Citation -2020-LL-0317-56]

Metadata

Citation 2020-LL-0317-56
Appellant Name Palmel Service Co-Operative Bank Limited
Respondent Name Commissioner of Income-tax (Appeals), Kottayam / Income-tax Officer, Ward-3, Thiruvalla
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 application for stay • demand notice • recovery proceeding
Bot Summary: No.8182 OF 2020(W) 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.

Judgment



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.8182 OF 2020(W) PETITIONER/S: PALMEL SERVICE CO-OPERATIVE BANK LIMITED REPRESENTED BY ITS SECRETARY, NOORANADU, ALAPPUZHA-690 504 BY ADVS. SRI.V.G.ARUN (K/795/2004) SMT.V.JAYA RAGI SRI.R.HARIKRISHNAN (KAMBISSERIL) SRI.NEERAJ NARAYAN SHRI.SARATH SUKUMARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) BAKER HILLS KOTTAYAM-686 002 2 INCOME TAX OFFICER, WARD 3, THIRUVALLA, PATHANAMTHITTA-689 106 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.8182 OF 2020(W) 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.8182 OF 2020(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF RETURN OF INCOME DATED 29.09.2019 FOR ASSESSMENT YEAR 2017-18 EXHIBIT P2 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 26.12.2019 ALONG WITH DEMAND NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 26.12.2019 ISSUED FOR YEAR 2017018 BY 2ND RESPONDENT EXHIBIT P3 TRUE PHOTOCOPY OF APPEAL DATED 07.02.2020 FILED FOR YEAR 2017-18 BEFORE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF ORDER DATED 07.02.2020 ISSUED BY 2ND RESPONDENT EXHIBIT P5 TRUE PHOTOCOPY OF APPLICATION FOR STAY DATED 10.02.2020 FILED BY PETITIONER BEFORE 1ST RESPONDENT Palmel Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Kottayam / Income-tax Officer, Ward-3, Thiruvalla
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