THE POTTASSERY SERVICE CO-OPERATIVE BANK LTD.NO.P-543 vs. THE INCOME TAX OFFICER,

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WP(C)/8354/2019HC KeralaKLHC01021215201920 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to take a decision on the stay application (Ext. P3) within two months. Until a decision is taken on the stay application, recovery proceedings pursuant to the impugned assessment order shall be kept in abeyance. The writ petition is disposed of with these directions. No specific finding on the merits of the assessment or the stay application was made by the High Court.

What were the facts?

The petitioner, The Pottassery Service Co-operative Bank Ltd., filed an appeal against an assessment order (Ext. P1) 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 (Ext. P3) seeking to stay recovery proceedings. 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 High Court should direct the Commissioner of Income Tax (Appeals) to decide the stay application filed by the petitioner? (Question of procedure) The petitioner sought a direction for the expeditious disposal of their stay application. 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 A.MUHAMED MUSTAQUE WEDNESDAY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 8354 of 2019 PETITIONER: THE POTTASSERY SERVICE CO-OPERATIVE BANK LTD.NO.P 543, POTTASSERY.P.O., MANNARKKAD, PALAKKAD-678 598, REPRESENTED BY ITS SECRETARY, JOLLY SEBASTIAN, AGED 54, S/O.DEVASIA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 4, 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. 8354 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. 8354 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 26.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 15.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 15.1.2019. RESPONDENT'S/S EXHIBITS:NIL. //// CA TO JUDGE

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