THE MANNARKKAD GOVERNMENT EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED P-630, vs. THE INCOME TAX OFFICER,

WP(C)/8550/2019HC KeralaKLHC01021674201921 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to consider the stay application (Ext.P3) within a period of two months. Furthermore, the Court ordered that recovery proceedings pursuant to the impugned assessment order shall be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the appeal or the stay application itself, but rather on the procedural aspect of its consideration. The operative direction is to consider the stay application and to keep recovery proceedings in abeyance in the interim.

What were the facts?

The petitioner, Mannarkkad Government Employees Co-operative Credit Society Limited, filed an appeal against an assessment order (Ext.P1) under the Income Tax Act before the Commissioner of Income Tax (Appeals) (second respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to stay recovery proceedings pending the appeal. This writ petition was filed before the High Court of Kerala seeking a direction for the disposal of the stay application.

What were the issues?

1. Whether the second respondent (Commissioner of Income Tax (Appeals)) should be directed to consider the stay application filed by the petitioner. The petitioner contended that they have filed an appeal and a stay application and sought a direction for the expeditious disposal of the stay application. The revenue did not record any specific contentions 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 A.MUHAMED MUSTAQUE THURSDAY, THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WP(C).No.8550 of 2019 PETITIONER/S: THE MANNARKKAD GOVERNMENT EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED P-630, MANNARKKAD P.O., PALAKKAD-678582, REPRESENTED BY ITS SECRETARY, ZAIBUNEESA C.P., AGED 47, D/O. MOIDEENKUTTY. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD-678014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680021. BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8550/2019 2

JUDGMENT The petitioner,

as against

Ext.P1 assessment order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the second respondent to consider Ext.P3 stay application within two months. Till the disposal of the stay application, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.8550/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 28.12.2018 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 19.1.2019 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 18.1.2019 RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

Recent GST High Court judgments

Search GST case law →