M/S. CHEEMENI SERVICE CO-OPERATIVE BANK LTD. vs. THE INCOME TAX OFFICER

WP(C)/34314/2014HC KeralaKLHC01079932201418 December 2014Author: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON4 pages
AI SummaryRemanded

What were the facts?

The petitioner, M/s. Cheemeni Service Co-operative Bank Ltd., is aggrieved by the assessment order dated February 19, 2014, passed by the Income Tax Officer for the assessment year 2011-12. The petitioner's first appeal before the Commissioner of Income Tax (Appeals) was dismissed by an order dated September 11, 2014. Subsequently, a second appeal was filed before the Income Tax Appellate Tribunal, along with a stay petition. The petitioner approached the High Court of Kerala, alleging that coercive steps were being pursued based on the assessment order despite the pendency of the appeal and stay petition before the Tribunal.

What did the High Court hold?

The High Court directed the Income Tax Appellate Tribunal to consider and pass appropriate orders on the petitioner's stay petition (Ext.P5) in accordance with law, as expeditiously as possible, within a period of six weeks from the date of receipt of a copy of the judgment. It was further clarified that until orders were passed on the stay petition, all further coercive proceedings pursuant to the assessment order (Ext.P1) would be kept in abeyance. The petitioner was directed to produce a copy of the judgment and the writ petition before the Tribunal for further action. The writ petition was disposed of with these directions.

What were the issues?

1. Whether the Income Tax Appellate Tribunal should be directed to consider and pass orders on the stay petition expeditiously? (Question of procedure) The petitioner contended that coercive steps were being pursued by the revenue without regard to the pending appeal and stay petition before the Income Tax Appellate Tribunal. The revenue, represented by the Government Pleader, was heard. No specific arguments or reliance on authorities were recorded for either party regarding the merits of the case, as the writ petition focused on procedural directions.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THUR AY, THE 18TH DAY OF DECEMBER 2014/27TH AGRAHAYANA, 1936 --------------------------------------- PETITIONER(S): ----------------------- M/S. CHEEMENI SERVICE CO-OPERATIVE BANK LTD, CHEEMENI, CHERVATHUR, KASARAGOD - 671313 REPRESENTED BY ITS SECRETARY, SURESH P.P. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, WARD 1, KASARAGOD -671121. 2. THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN, CENTRAL REVENUE BUILDING KAKKANAD 682037. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1OF THE ASSESSMENT ORDER DATED 19-02-2014 PASSED BY THE IST RESPONDENT WITH THE DEMAND NOTICE EXHIBIT P2OF THE STATUTORY FIRST APPEAL FILED BEOFRE THE COMMISSIONER OF INCOME TAX (APPEALS), KO

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