ITTITHANAM SERVICE CO-OPERATIVE BANK LTD., vs. INCOME TAX OFFICER,

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WP(C)/2674/2019HC KeralaKLHC01007046201924 May 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the third respondent to consider and dispose of the stay application (Ext.P6) as expeditiously as possible, preferably within six weeks from the date of receipt of a copy of the order. Additionally, the Court directed that no coercive steps for recovering the subject matter of the appeal shall be initiated against the petitioner for six weeks from the date of the order. The judgment does not delve into the merits of the assessment order or the stay application itself, focusing solely on procedural directions. No specific findings on any substantive legal issues were made, nor was any ratio decidendi established for future citation on substantive tax matters.

What were the facts?

The petitioner, Ittithanam Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging an assessment order dated 07/12/2018. The petitioner had also filed a stay application (Ext.P6) before the third respondent, which is not explicitly identified in the provided text but is implied to be the appellate authority. The writ petition was filed seeking a direction for the expeditious disposal of the stay application and to prevent coercive recovery steps. The assessment year(s) and the specific authority who passed the assessment order are not detailed, nor is the amount in dispute.

What were the issues?

The primary issue before the High Court was whether to direct the third respondent to expeditiously consider and dispose of the stay application filed by the petitioner. The petitioner contended that they had filed an appeal against the assessment order and a stay application, and sought a direction for timely disposal of the latter. The revenue's contentions are not recorded in the judgment. The questions of law or mixed law and fact, and the specific provisions of the Income Tax Act, 1961, are not explicitly stated as being debated.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 24TH DAY OF MAY 2019 / 3RD JYAISHTA, 1941 WP(C).No. 2674 of 2019 PETITIONER: ITTITHANAM SERVICE CO-OPERATIVE BANK LTD., MALAKUNNAM P.O., CHANANACHERRY, KOTTAYAM - 686 535, REPRESENTED BY ITS SECRETARY MR.KURIAN POTHEN. BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS: 1 INCOME TAX OFFICER, WARD-4, THIRUVALLA - 689 101. 2 ASSISTANT COMMISSIONER OF INCOME TAX WARD-4 THIRUVALLA - 689 101. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2674 of 2019 -2-

JUDGMENT The petitioner filed an appeal challenging the assessment order dated 07/12/2018 before the 3rd respondent. The petitioner has also filed Ext.P6 stay application before the 3rd respondent.

2.

Having regard to the circumstances of the case, the writ petition is disposed of directing the 3rd respondent to consider and disposes of Ext.P6 as expeditiously as possible, preferably within six weeks from the date of receipt of a copy of this order. No coercive steps against the petitioner for recovering the subject matter of appeal shall be initiated for six weeks from today. S.V.BHATTI JUDGE SJ

WP(C).No. 2674 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 7/12/2018. EXHIBIT P2OF THE NOTICE OF DEMAND. EXHIBIT P3OF THE MEMORANDUM OF APPEAL. EXHIBIT P4OF THE ORDER OF THE TRIBUNAL FOR THE ASSESSMENT YEAR 2013-2014 DATED 24/9/2018. EXHIBIT P5OF THE ORDER DATED 08/01/2019. EXHIBIT P6OF THE APPLICATION FOR STAY DATED 23.05.2019

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