The Kumaramputhur Service Co-Operative Bank Ltd. v. The Income-tax Officer, Ward 4, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kochi
[Citation -2020-LL-0521-3]

Citation 2020-LL-0521-3
Appellant Name The Kumaramputhur Service Co-Operative Bank Ltd.
Respondent Name The Income-tax Officer, Ward 4, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kochi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 21/05/2020
Judgment View Judgment
Keyword Tags coercive steps
Bot Summary: 598 OF 2020 2 JUDGMENT Vinod Chandran, J. The appellant was before this Court seeking stay of the contemplated coercive measures, till the appeal before the Income Tax Appellate Tribunal is disposed of on merits. The learned Single Judge found that there were no coercive steps of demand or attachment proceeded with under the provisions of the Income Tax Act. Hence it was directed that the application of stay before the Tribunal will be disposed of in accordance with law within a period of 15 days. The 15 days period has expired but without such disposal, obviously for the reason of lock down due to the pandemic. It is admitted by the learned Counsel that there are no coercive steps taken even after the expiry of such period. The appellant apprehends that some coercive steps would be taken and there be a stay of such steps at least till the stay application is considered. In such circumstances we make it clear that the respondent authority shall not take any coercive steps until the stay application or the appeal is disposed of by the Tribunal, whichever happens earlier.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, 21ST DAY OF MAY 2020 / 31ST VAISAKHA, 1942 WA.No.598 OF 2020 AGAINST JUDGMENT DTD. 05.03.2020 IN WP(C) 5494/2020(J) OF HIGH COURT OF KERALA APPELLANT/PETITIONER: KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD.NO.P 373, MANNARKKAD COLLEGE P.O., KUMARAMPUTHUR, MANNARKKAD, PALAKKAD-678583, REPRESENTED BY ITS SECRETARY-IN-CHARGE, N.KRISHNADAS, AGED 57, S/O.RAGHAVAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1 INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD-678014. 2 COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, THRISSUR-680001. 3 INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR. SRI.JOSE JOSEPH, SC, IT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 21.05.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WA.No.598 OF 2020 2 JUDGMENT Vinod Chandran, J. appellant was before this Court seeking stay of contemplated coercive measures, till appeal before Income Tax Appellate Tribunal is disposed of on merits. 2. learned Single Judge found that there were no coercive steps of demand or attachment proceeded with under provisions of Income Tax Act. Hence it was directed that application of stay before Tribunal will be disposed of in accordance with law within period of 15 days. 15 days period has expired but without such disposal, obviously for reason of lock down due to pandemic. 3. It is admitted by learned Counsel that there are no coercive steps taken even after expiry of such period. However, appellant apprehends that some coercive steps would be taken and there be stay of such steps at least till stay application is considered. In such circumstances we make it clear that respondent authority shall not take any coercive steps until stay application or appeal is disposed of by Tribunal, whichever happens earlier. WA.No.598 OF 2020 3 Writ appeal is disposed of. No cost. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVI JUDGE Pn 21/05 Kumaramputhur Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 4, Palakkad / Commissioner of Income-tax (Appeals), Thrissur / Income-tax Appellate Tribunal, Kochi
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