Arackal Service Co-Operative Bank v. Commissioner of Income-tax (Appeals), Thiruvananthapura / Income-tax Officer, Ward-1 And TPS, Kollam
[Citation -2020-LL-0318-48]

Citation 2020-LL-0318-48
Appellant Name Arackal Service Co-Operative Bank
Respondent Name Commissioner of Income-tax (Appeals), Thiruvananthapura / Income-tax Officer, Ward-1 And TPS, Kollam
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 stay petition • 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.8470 OF 2020(G) PETITIONER/S: ARACKAL SERVICE CO OPERATIVE BANK ARACKAL, EDAYAM P.O, KOLLAM 691 532, REPRESENTED BY ITS SECRETARY BY ADVS. SRI.R.SUNIL KUMAR SMT.A.SALINI LAL RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) AAYYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003 2 INCOME TAX OFFICER, WARD-1 AND TPS, AAYAKAR BHAVAN, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM 691 001 SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8470 OF 2020(G) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before 1 st respondent/Commissioner of Income Tax (Appeals) against assessment order, Exts.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to 1 st 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 orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.8470 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-18 EXHIBIT P2 TRUE COPY OF APPEAL IN FORM NUMBER 35 FOR ASSESSMENT YEAR 2017-18 EXHIBIT P3 TRUE COPY OF STAY PETITION PREFERRED ALONG WITH EXHIBIT P2 EXHIBIT P4 TRUE COPY OF DEMAND NOTICE UNDER SECTION 156 OF INCOME TAX ACT DATED 19/12/2019 EXHIBIT P5 TRUE COPY OF STAY ORDER ISSUED BY FIRST RESPONDENT IN FAVOUR OF PETITIONER IN APPEAL PREFERRED FOR ASSESSMENT YEAR 2011-12, 2012-13, 2013-14, 2015-16 AND 2016-17. Arackal Service Co-Operative Bank v. Commissioner of Income-tax (Appeals), Thiruvananthapura / Income-tax Officer, Ward-1 And TPS, Kollam
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