TaxTMI 
TaxTMI 
2020 (4) TMI 168
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.....C. SASIDHARAN JUDGMENT The petitioner is a primary Agricultural Co-operative Credit Society registered under the provisions of Kerala Cooperative Societies Act and Rules framed thereunder. 2. The first respondent completed the assessment of the income tax pertaining to the following assessment years, which reads as under : Assessment Years Income Assessed Tax demanded 2008-20....
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....x months from the date of receipt of the certified copy of the judgment and in the meantime, coercive steps for recovery of the amount was ordered to be kept in abeyance. 4. Sri.P.C.Sasidharan, the learned counsel appearing on behalf of the petitioner, submits that the Commissioner of Income Tax (Appeals) dismissed the appeals vide order dated 18.2.2020. The aforementioned orders of the Commiss....
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....shee notice and preparation of the demand drafts, the petitioner Co-operative Society is unable to transact any business or carry out its daily activities. There are about 14 employees on the roll of the Society. The petitioner though have preferred Ext.P8 to Ext.P8(h) appeals before the Income Tax Appellate Tribunal and Ext.P9 to P(h) stay applications dated 16.3.2020, but, in the absence of any ....
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....stantial amount of tax at least to the extent of 15% in order to secure the interest of the revenue. 6. Having heard the learned counsel for the parties and perused the paper book, the grievances as noticed above has some force. The appeals were preferred on 16th March, 2020. Though the period of limitation had not expired, but going through the circumstances resulting into preparation of the d....