Alanallur Co-Operative Rural Credit Society Ltd. v. the Additional/Joint/Deputy/Asst. Commissioner of Income Tax/Income Tax Officer
Case brief
What is this about?
The High Court disposed of this writ petition filed by a Primary Agricultural Credit Co-operative Society challenging an assessment order. Since the petitioner had already availed statutory remedy by filing an appeal pending before the appellate authority, the court directed the authority to consider the appeal and barred coercive steps until disposal.
What did the court decide?
Directed the appellate authority to consider the pending appeal and pass orders; barred coercive steps against the petitioner.