The Kanakkary Service Co-Operative Bank Limited v. The Commissioner of Income-tax (Appeals), Kottayam / The Income-tax Officer, Ward No-2, Kottayam
[Citation -2020-LL-0317-58]

Citation 2020-LL-0317-58
Appellant Name The Kanakkary Service Co-Operative Bank Limited
Respondent Name The Commissioner of Income-tax (Appeals), Kottayam / The Income-tax Officer, Ward No-2, Kottayam
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
Bot Summary: No.8301 OF 2020 -2- JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 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.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.


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.8301 OF 2020(K) PETITIONER: KANAKKARY SERVICE CO-OPERATIVE BANK LIMITED NO 3839, VEMPALLY P.O.KOTTAYAM, REPRESENTED BY ITS SECRETARY BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOTTAYAM, PIN-686 001. 2 INCOME TAX OFFICER, WARD NO 2, KOTTAYAM, PIN-686 001. 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.8301 OF 2020 -2- JUDGMENT 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 JUDGE vv WP(C).No.8301 OF 2020 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 20.12.2019 ISSUED BY 2ND RESPONDENT FOR PERIOD 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2017-18 DATED 22.1.2020 EXHIBIT P3 COPY OF PROCEEDING DATED 6.2.2020 ISSUED BY 2ND RESPONDENT //TRUE COPY// PA TO JUDGE Kanakkary Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Kottayam / Income-tax Officer, Ward No-2, Kottayam
Report Error