THE PERINGODE SERVICE CO-OPERATIVE BANK LTD.F.1552, vs. THE INCOME TAX OFFICER,

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WP(C)/8362/2019HC KeralaKLHC01021214201920 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 take a decision on the stay application (Ext. P3) within two months from the date of the order. The Court further ordered that recovery proceedings pursuant to the impugned assessment order shall be kept in abeyance until a decision is taken on the stay application. The writ petition was disposed of with these directions. No specific findings were made on the merits of the appeal or the assessment order itself, as the focus was on the procedural aspect of the stay application.

What were the facts?

The petitioner, The Peringode Service Co-operative Bank Ltd., filed an appeal against an assessment order under the Income Tax Act before the Commissioner of Income Tax (Appeals), the second respondent. Along with the appeal, the petitioner also filed a stay application. The present writ petition was filed before the High Court of Kerala challenging the delay in the decision on the stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to decide the stay application expeditiously? (Question of procedure) Assessee's Contention: The assessee argued that there was a delay in the disposal of their stay application filed along with the appeal against the assessment order. They sought a direction for a timely decision. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the delay or the stay application.

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 WEDNESDAY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 8362 of 2019 PETITIONER: THE PERINGODE SERVICE CO-OPERATIVE BANK LTD.NO.F.1552, 13/325, PARASSERY POST, KONGAD, PALAKKAD - 678 582, REPRESENTED BY ITS SECRETARY, P.SETHUMADHAVAN, AGED 58, S/O.LATE P.A.MANNADIAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 2, AYAKAR BHAVAN, PALAKKAD -678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR - 680 021. SMT. THUSHARA JAMES GP SRI. JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8362 of 2019 -2-

JUDGMENT The petitioner, impugning 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.

2.

In view of the above, there shall be a direction to the second respondent to take a decision on Ext. P3 stay application within two months. Till then, 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 AKV JUDGE

WP(C).No. 8362 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. DATED 25.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. DATED 15.01.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. DATED 15.01.2019. RESPONDENT'S/S EXHIBITS:NIL. //// CA TO JUDGE

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