Ramamangalam Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2, Thodupuzha / Commissioner of Income-tax (Appeals)-2, Kochi
[Citation -2020-LL-0318-41]

Citation 2020-LL-0318-41
Appellant Name Ramamangalam Service Co-Operative Bank Ltd.
Respondent Name Income-tax Officer, Ward-2, Thodupuzha / Commissioner of Income-tax (Appeals)-2, Kochi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 18/03/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags demand notice • 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.8580 OF 2020(V) PETITIONER: RAMAMANGALAM SERVICE CO-OPERATIVE BANK LTD. NO.2156 RAMAMANGALAM P.O., ERNAKULAM-686 663, REPRESENTED BY ITS SECRETARY-IN- CHARGE. BY ADVS. SRI.C.A.JOJO SHRI.ARUN B. RESPONDENTS: 1 INCOME TAX OFFICER WARD-2, THODUPUZHA P.O. THODUPUZHA-685 584. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682 002. SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No.8580/2020 2 JUDGMENT petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. Having heard learned counsel on both sides, writ petition is disposed of with direction to second 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 JUDGE csl W.P.(C) No.8580/2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 19.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 19.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017- 2018 BEFORE 2ND RESPONDENT DATED 10.1.2020 EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 4.3.2020 FOR 20% OF TAX. Ramamangalam Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2, Thodupuzha / Commissioner of Income-tax (Appeals)-2, Kochi
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