Ananthavoor Service Co-Operative Bank ... vs The Income Tax Officer (Tds)
2024 Latest Caselaw 30939 Ker

Kerala High Court

Ananthavoor Service Co-Operative Bank ... vs The Income Tax Officer (Tds) on 23 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:78861
W.P (C) No.37210/2024          -1-
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

   WEDNESDAY, THE 23RD DAY OF OCTOBER 2024 / 1ST KARTHIKA, 1946

                       WP(C) NO. 37210 OF 2024

PETITIONER/S:

          ANANTHAVOOR SERVICE CO-OPERATIVE BANK LTD.,
          NO. F 1545, ANANTHAVOOR P.O, MALAPPURAM DISTRICT,
          REPRESENTED BY ITS SECRETARY, PIN - 676301


          BY ADVS.
          C.A.JOJO
          S.JIJI
          JOSEPH ANU A.A


RESPONDENT/S:

    1     THE INCOME TAX OFFICER (TDS),
          OFFICE OF THE INCOME TAX OFFICER TDS, TOWN HALL ROAD,
          TIRUR P.O, MALAPPURAM DISTRICT, PIN - 671101

    2     THE COMMISSIONER OF INCOME TAX (APPEALS) NFAC
          NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW
          DELHI, PIN - 110001


          SRI. P.G. JAYASANKAR, SR. SC.
          BY ADV KEERTHIVAS GIRI


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                 2024:KER:78861
W.P (C) No.37210/2024                   -2-

                                  JUDGMENT

The petitioner suffered Ext.P1 order of assessment for assessment

years 2021-22 under the provisions of Income Tax Act, 1961. The petitioner

preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2 nd

respondent. The petitioner apprehends recovery proceedings pending

consideration of the stay petition by the 2 nd 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 2 nd respondent to

consider and pass orders on Ext.P3 stay petition in accordance with the law

within 2 months from today. Till such time as orders are passed on Ext.P3

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:78861

APPENDIX OF WP(C) 37210/2024

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE ORDER ASSESSING THE PETITIONER U/S 201 R.W.S.201(1A) FOR AY 2021- 22 BY THE 1ST RESPONDENT DATED 24.04.2024

Exhibit P2 A TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 24.05.2024

Exhibit P3 A TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 21.10.2024

Exhibit P4 A TRUE COPY OF THE DEMAND NOTICE DEMANDING 20% OF THE DISPUTED TAX ISSUED BY THE 1ST RESPONDENT DATED 01.10.2024