THE ALANALLUR SERVICE CO-OPEATIVE BANK LTD vs. THE INCOME TAX OFFICER
What did the High Court hold?
The High Court held that the appeal preferred by the petitioner institution is liable to be considered and disposed of on merits before proceeding with the recovery of amounts in terms of the orders passed by the assessment authority. Consequently, a direction was issued to the 2nd respondent appellate authority to take up, consider, and pass appropriate orders on Exhibit P2 appeal at the earliest, at any rate, within three months from the date of receipt of a copy of the judgment. Until orders are passed on the appeal, coercive proceedings based on the original assessment order shall be kept in abeyance. The writ petition was ordered accordingly.
What were the facts?
The petitioner, The Alanallur Service Co-operative Bank Ltd, is a primary credit society. It received an assessment order under the Income Tax Act. Aggrieved, the petitioner filed a statutory appeal (Exhibit P2) before the 2nd respondent, the Commissioner of Income Tax (Appeals), and a stay petition (Exhibit P3). Despite the pending appeal, demands were being raised based on the assessment order. The petitioner filed a writ petition before the High Court of Kerala seeking a direction for the disposal of their appeal.
What were the issues?
1. Whether the High Court should direct the appellate authority to consider and dispose of the pending appeal filed by the assessee before proceeding with recovery actions. Assessee's Contention: The petitioner argued that demands were being raised in terms of the assessment orders despite the pendency of their statutory appeal before the appellate authority. They sought a direction for the disposal of the appeal. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. However, the presence of the standing counsel indicates their participation in the proceedings.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT Petitioner is a primary credit society which has been issued with assessment order under the Income Tax Act. Being aggrieved by the assessment order, the petitioner has preferred statutory appeal, Exhibit P2, before the 2nd respondent appellate authority under the Income Tax Act. He has also preferred Exhibit P3 stay petition in the appeal. However, it is contended that demands are being raised in terms of the assessment orders.
Having heard the learned counsel for the petitioner as well as the learned standing counsel appearing for the respondents, I am of the opinion that the appeal preferred by the petitioner institution is liable to be considered and disposed of on merits before proceeding with the recovery of amounts in terms of the orders passed by the assessment authority. In the above view of the matter, there will be a direction to the 2nd respondent appellate authority to take up consider and pass appropriate orders on Exhibit P2 appeal preferred by the petitioner and to dispose of the same in accordance with law at the earliest, at any rate, within three months from the date of receipt of a copy of this judgment. Till orders are passed on the appeal, as directed above, coercive proceedings on the basis of the original order shall be kept in abeyance. Writ petition is ordered accordingly. ANU SIVARAMAN JUDGE vgs7/5
Appendix — schedule of exhibits
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