{"id":219966,"date":"2019-09-25T11:30:00","date_gmt":"2019-09-25T06:00:00","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=219966"},"modified":"2019-09-26T11:20:43","modified_gmt":"2019-09-26T05:50:43","slug":"ker-hc-statutory-appeals-filed-by-banks-shall-be-considered-and-disposed-of-prior-to-assessment-notices-issued-by-the-commissioner-of-income-tax","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/25\/ker-hc-statutory-appeals-filed-by-banks-shall-be-considered-and-disposed-of-prior-to-assessment-notices-issued-by-the-commissioner-of-income-tax\/","title":{"rendered":"Ker HC | Statutory appeals filed by banks shall be considered and disposed of prior to assessment notices issued by Commissioner of Income Tax"},"content":{"rendered":"

Kerala High Court:<\/strong> N. Nagaresh, J. disposed of the writ petition seeking to consider and dispose of appeals by the appellant prior to coercive action by the Income Tax authorities.<\/p>\n

In the present case, the petitioner-Bank, being a Service Co-operative Bank registered under the Kerala Co-operative Societies Act, 1969 were issued with income tax assessment orders for the years 2009-2010, 2010-11, 2016-17 and 2015-16. The petitioner bank had filed an appeal being aggrieved by the assessment orders. During the pendency of the appeals, the Income-tax Officer had issued notices under Section 221(1) of the Income Tax Act, 1961 seeking recovery of the amount.<\/p>\n

Sri O.D. Sivadas counsel representing the petitioner-Bank, by placing reliance on the judgments passed by the present High Court, submitted that the appellate authority should consider the appeals preferred by the Banks on a priority basis and until the final disposition of the case, any coercive action shall be avoided. The counsel relied on Mavilayi Service Co-operative bank Ltd. v. Income Tax Officer,<\/em> 2013 SCC OnLine Ker 838<\/a> wherein it directed that the Commissioner of Income Tax (Appeals) consider and dispose of statutory appeals filed by the appellant therein at the earliest.<\/p>\n

High Court upon hearing the pleadings of the petitioner decided on disposing of the present case in a similar manner. Hence, the court directed that the further steps of coercive action shall not be resorted to against the petitioner.[Annamanada Service Co-operative Bank Ltd. v CIT, 2019 SCC OnLine Ker 3011<\/b><\/a> , decided on 17-09-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Kerala High Court: N. Nagaresh, J. disposed of the writ petition seeking to consider and dispose of appeals by the appellant prior <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[37718,34161,31932,37719,37717],"class_list":["post-219966","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-coercive-action","tag-commissioner-of-income-tax","tag-recovery-of-amount","tag-section-2211-of-income-tax-act","tag-statutory-appeals"],"yoast_head":"\nKer HC | Statutory appeals filed by banks shall be considered and disposed of prior to assessment notices issued by Commissioner of Income Tax | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/25\/ker-hc-statutory-appeals-filed-by-banks-shall-be-considered-and-disposed-of-prior-to-assessment-notices-issued-by-the-commissioner-of-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ker HC | Statutory appeals filed by banks shall be considered and disposed of prior to assessment notices issued by Commissioner of Income Tax\" \/>\n<meta property=\"og:description\" content=\"Kerala High Court: N. 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it has been decided by the Board that departmental appeals may be\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":310367,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/29\/delhi-hc-upholds-constitutional-validity-of-section-115bbe-of-income-tax-act-1961-legal-news\/","url_meta":{"origin":219966,"position":3},"title":"Delhi HC upholds constitutional validity of Section 115BBE of Income Tax Act, 1961; 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ITAT, Delhi answers","author":"Editor","date":"July 4, 2024","format":false,"excerpt":"The two assessees, despite the fact that they are a Co-operative Thrift and Credit Society, were refused the deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Appeals).","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":302266,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/09\/25\/kscardb-cooperative-society-entitled-benefit-section-80p-income-tax-act-supreme-court\/","url_meta":{"origin":219966,"position":5},"title":"KSCARDB a co-operative society, entitled to benefit under Section 80P of Income Tax Act: Supreme Court","author":"Ridhi","date":"September 25, 2023","format":false,"excerpt":"The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (\u2018CIT(A)\u2019) and Income Tax Appellate Tribunal (\u2018ITAT\u2019).","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"section 80p of income tax act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/09\/section-80p-of-income-tax-act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/09\/section-80p-of-income-tax-act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/09\/section-80p-of-income-tax-act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/09\/section-80p-of-income-tax-act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/219966","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=219966"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/219966\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=219966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=219966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=219966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}