The Makkaraparamba Service ... vs The Commissioner Of Income Tax ...
2024 Latest Caselaw 30424 Ker

Kerala High Court

The Makkaraparamba Service ... vs The Commissioner Of Income Tax ... on 25 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:79679
W.P (C) No.37496/2024          -1-
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

     FRIDAY, THE 25TH DAY OF OCTOBER 2024 / 3RD KARTHIKA, 1946

                       WP(C) NO. 37496 OF 2024

PETITIONER/S:

          THE MAKKARAPARAMBA SERVICE CO-OPERATIVE BANK LTD.
          NO. P 576, MAKKARAPARAMBA PO, MALAPPURAM, REPRESENTED
          BY ITS SECRETARY, PIN - 676507


          BY ADV O.D.SIVADAS


RESPONDENT/S:

    1     THE COMMISSIONER OF INCOME TAX (APPEALS),
          THE NATIONAL FACELESS APPEAL CENTRE, INCOME TAX
          DEPARTMENT, NEW DELHI,, PIN - 110001

    2     THE INCOME TAX OFFICER, (TDS),
          INCOME TAX DEPARTMENT, TIRUR,, PIN - 676001


          BY ADVS.
          ADV. P.G. JAYASHANKAR PGJ
          KEERTHIVAS GIRI



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                 2024:KER:79679
W.P (C) No.37496/2024                   -2-
                                  JUDGMENT

The petitioner suffered Ext.P1 order of assessment for assessment

years 2019-20 under the provisions of Income Tax Act, 1961. The petitioner

preferred Ext.P2 appeal along with Ext.P4 stay petition before the 1 st

respondent. The petitioner apprehends recovery proceedings pending

consideration of the stay petition by the 1 st respondent. Hence this writ

petition.

2. Having heard the learned counsel for the petitioner as well as the

respondents, I am of the opinion that this writ petition itself can be disposed

of with a direction.

3. Accordingly, there will be a direction to the 1st respondent to

consider and pass orders on Ext.P4 stay petition in accordance with the law

within 2 months from today. Till such time as orders are passed on Ext.P4

any demand pursuant to Ext.P1 shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE AMG 2024:KER:79679

APPENDIX OF WP(C) 37496/2024

PETITIONER EXHIBITS

Exhibit P1 THE COPY OF THE ORDER 08.05.2024 ISSUED BY THE 2ND RESPONDENT TO LEVY TDS FOR THE ASSESSMENT YEAR 2019 -2020

Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 07.06.2024

Exhibit P3 THE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT UNDER SECTION 220(6) OF THE INCOME TAX ACT DATED 01.10.2024

Exhibit P4 THE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. DATED 21.10.2024