Manambur Serices Co -Co -Operative Bank Ltd v. ITO ( 2020) The Chamber’s Journal – March – P. 116 ( Ker) (HC)

S. 226 : Collection and recovery – Modes of recovery – Stay of demand- Pendency of rectification application- No coercive steps to be taken till the rectification application is disposed off [ S.80P, 154, 225 250, Art .226 ]

The assessee moved rectification application before the CIT (A) and claimed  that the assessee is eligible deduction u/s 80P of the Act . Meanwhile the coercive steps are initiated to recover the disputed tax amount from the society . The assesee filed the writ before the High Court . High Court directed the CIT (A) to hear the rectification application without much delay  and CIT (A) must pass the order with in a period of 4 to 6 weeks from the date of production of certified copy of the judgement . The court also further directed that until such orders are passed, coercive steps for enforcement , shall be kept in abeyance by officers concerned  .   (WP No. 601 of 2020 dt 22-1-2020) (AY. 2015 -16)