Pudukkad Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(4), Thrissur / Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0318-29]

Citation 2020-LL-0318-29
Appellant Name Pudukkad Service Co-Operative Bank Ltd.
Respondent Name Income-tax Officer, Ward-2(4), Thrissur / Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 18/03/2020
Assessment Year 2012-13, 2017-18
Judgment View Judgment
Keyword Tags demand notice • stay of recovery • recovery proceeding


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8640 OF 2020(D) PETITIONER/S: PUDUKKAD SERVICE CO-OPERATIVE BANK LTD.NO.580 PUDUKKAD P.O. THRISSUR 680 301, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2 (4), THRISSUR AAYAKAR BHAVAN S. NAGAR P.O., THRISSUR 680 001. 2 COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER S. NAGAR, P.O. THRISSUR 680 001. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3 and P6 appeals preferred before 2 nd respondent/Commissioner of Income Tax (Appeals) against assessment order, Exts.P1 and P4. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to 2 nd respondent to take decision on Exts.P3 and P6 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 JUDGE Jm/ APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER AY 2012-13 DATED 10.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 10.10.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2012-13 BEFORE 2ND RESPONDENT DATED 10.01.2020. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 10.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 10.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 06.01.2020. EXHIBIT P7 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 14.02.2020 FOR 20% OF TAX. EXHIBIT P8 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 14.02.2020 FOR 20% OF TAX FOR AY 2017-18. Pudukkad Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(4), Thrissur / Commissioner of Income-tax (Appeals), Thrissur
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