The Sholayur Service Co-Operative Bank Limited v. The Income-tax Officer, Ward 4, Palkkad / The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Appellate Tribunal, Kochi
[Citation -2020-LL-0521-4]
| Citation | 2020-LL-0521-4 |
|---|---|
| Appellant Name | The Sholayur Service Co-Operative Bank Limited |
| Respondent Name | The Income-tax Officer, Ward 4, Palkkad / 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: | 603 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. |