THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD. vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/8656/2023HC KeralaKLHC01019945202315 March 2023Author: HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages

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What were the facts?

The petitioner, The Pattambi Service Co-operative Bank Ltd., has filed a writ petition before the High Court of Kerala challenging an assessment order (Ext.P1) for the assessment year 2021-22. The petitioner has already filed an appeal (Ext.P2) and a stay petition (Ext.P3) before the second respondent, the National Faceless Appeal Centre, Delhi. The present writ petition seeks an expeditious disposal of these pending appeals and stay petitions. The petitioner is represented by its Secretary, and the respondents include various authorities of the Income Tax Department.

What did the High Court hold?

The High Court disposed of the writ petition with specific directions. It ordered the second respondent (National Faceless Appeal Centre, Delhi) to consider and pass orders on the stay petition (Ext.P3) within a maximum period of two months from the date of the order. Furthermore, the Court directed that all further proceedings pursuant to the assessment order (Ext.P1) shall be kept in abeyance until orders are passed on the stay petition. The Court did not decide the merits of the appeal itself but focused on ensuring a timely decision on the interim relief sought.

What were the issues?

The primary issue before the High Court was whether the writ petition seeking expeditious disposal of the appeal and stay petition should be allowed. The petitioner argued for a swift resolution of their pending appeal and stay application before the appellate authority. The revenue, represented by the Standing Counsel, was heard by the Court. The Court did not frame specific questions of law or fact to be decided, nor did it record detailed arguments from either side beyond acknowledging that both were heard.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNE AY, THE 15TH DAY OF MARCH 2023 / 24TH PHALGUNA, 1944 WP(C) NO. 8656 OF 2023 PETITIONER: THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD. NO. P 585, RAZMALL COMPLEX, PALLIPURAM ROAD, PATTAMBI, PALAKKAD , REPRESENTED BY ITS SECRETARY, PARAMESWARAN M, PIN - 679303 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 3 THE INCOME TAX OFFICER WARD 1 & TPS, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014 OTHER PRESENT: SC-SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

: 2 : VIJU ABRAHAM, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of March

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