AVINISSERY SERVICE CO-OPERATIVE BANK LTD. NO. 400 vs. THE INCOME TAX OFFICER WARD 2(1),

WP(C)/10270/2019HC KeralaKLHC01025727201902 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petition (Ext.P4(a)) as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. Additionally, the Court ordered a stay on recovery proceedings pursuant to the orders under appeal before the second respondent, pending the disposal of the stay petition. The judgment does not delve into the merits of the appeal or the stay petition itself, focusing solely on the procedural aspect of expeditious disposal and interim relief.

What were the facts?

The petitioner, Avinissery Service Co-operative Bank Ltd. No. 400, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition was directed against the Income Tax Officer, Ward 2(1), and the Commissioner of Income Tax (Appeals). The petitioner sought a direction for the second respondent (Commissioner of Income Tax (Appeals)) to expeditiously consider and dispose of a stay petition, marked as Ext.P4(a). The writ petition was filed on April 2, 2019. The judgment does not specify the assessment year(s) or the amount in dispute.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously dispose of the stay petition filed by the petitioner? The petitioner argued that the second respondent should be directed to consider and dispose of Ext.P4(a) stay petition expeditiously. The revenue did not record any specific arguments in the judgment.

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 TUESDAY ,THE 02ND DAY OF APRIL 2019 / 12TH CHAITHRA, 1941 WP(C).No. 10270 of 2019 PETITIONER: AVINISSERY SERVICE CO-OPERATIVE BANK LTD. NO. 400 P.O.AVINISSERY-680313, OLLUR, THRISSUR REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.M.SASINDRAN SRI.V.VENUGOPAL RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 2(1), AYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAM NAGAR, THRISSUR- 680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 3RD FLOOR, AAYAKAR BHAVAN, THRISSUR- 680001. OTHER PRESENT: SC SRI. CHRISTO PHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.10270 of 2019 2

JUDGMENT Heard Mr.M.Sasindran, the petitioner's counsel and Sri Christopher Abraham, the learned Government Pleader.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P4(a) stay petition expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P4(a) stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. In the meantime the recovery proceedings pursuant to the orders under appeal before the second respondent are stayed. S.V.BHATTI JUDGE css/

WPC No.10270 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE OF CLASSIFICATION DATED 03.09.2016 ISSUED BY THE JOINT REGISTRAR (GENERAL) OF CO- OPERATIVE SOCIETIES, THRISSUR. EXHIBIT P2 AOF THE ASSESSMENT ORDER DATED 21.12.2018. EXHIBIT P3 AOF THE DEMAND NOTICE DATED 29.12.2018. EXHIBIT P4 AOF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4(a) AOF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5 AOF THE NOTICE UNDER SECTION 221(1) OF THE INCOME TAX ACT DEMANDING THE PETITIONER TO PAY A SUM OF RS.81,20,796/- EXHIBIT P6 AOF THE JUDGMENT DATED 21.12.2017 IN W.P(C) 38566 OF 2017. EXHIBIT P7 AOF THE ORDER DATED 18.09.2018.

Recent GST High Court judgments

Search GST case law →