The Patteppadam Rural Co-Operative Society Ltd. v. The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Officer, Ward 2(4), Thrissur
[Citation -2020-LL-0820]
| Citation | 2020-LL-0820 |
|---|---|
| Appellant Name | The Patteppadam Rural Co-Operative Society Ltd. |
| Respondent Name | The Commissioner of Income-tax (Appeals), Thrissur / The Income-tax Officer, Ward 2(4), Thrissur |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 20/08/2020 |
| Judgment | View Judgment |
| Keyword Tags | demand notice • stay petition |
| Bot Summary: | No.17224 OF 2020(C) 2 JUDGMENT Against Exts.P1, P6 and P11 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P3, P8 and P13 appeals as also Exts.P5, P10 and P15 stay petitions before the 1st respondent. It is the case of the petitioner that the issue involved in the appeal is the entitlement of deduction under Section 80P of the Income Tax Act, and when the petitioner approached the 2 nd respondent under Section 220(6) of the Income Tax Act, the said respondent had, by Exts.P4, P9 and P14 orders, directed the petitioner to pay 20 of the disputed amounts, as a pre-condition for stay of the remaining amount confirmed against the petitioner, pending disposal of the appeal. It is stated by the learned counsel for the petitioner that in similar matters this Court has directed the appellate authority to consider and pass orders in the appeal and stayed the recovery proceedings, in the meanwhile. I have heard the learned counsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. Taking note of the orders passed by this Court in similar matters, I dispose the writ petition by quashing Exts.P4, P9 and P14 orders of the 2 nd respondent and directing the 1st respondent to consider and pass orders on Exts.P3, P8 and P13 appeals within an outer time limit of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. I also make it clear that till such time as orders are passed by the 1st respondent in the appeal as directed above, and the order communicated to the petitioner, recovery steps pursuant to Exts.P2, P7 and P12 demand notices shall be kept in abeyance. No.17224 OF 2020(C) 3 a copy of this judgment together with a copy of the writ petition before the 1 st respondent for further action. |