THE ALANALLUR SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER

WP(C)/8313/2019HC KeralaKLHC01021165201919 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 decide the stay application (Ext.P3) within a period of two months. Pending the decision on the stay application, the Court ordered that recovery proceedings initiated pursuant to the impugned assessment order (Ext.P1) shall be kept in abeyance. The writ petition was disposed of with these directions. The Court did not decide the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of the stay application.

What were the facts?

The petitioner, The Alanallur Service Co-operative Bank Ltd, challenged an assessment order issued under the Income Tax Act. To contest this order, the petitioner filed an appeal before the second respondent, the Commissioner of Income Tax (Appeals). Along with the appeal, the petitioner also submitted a stay application. The present writ petition was filed seeking a direction for the expeditious disposal of the stay application.

What were the issues?

1. Whether the second respondent (Commissioner of Income Tax (Appeals)) should be directed to decide the stay application filed by the petitioner. Assessee's Contention: The petitioner bank sought a direction for the second respondent to consider and decide its stay application (Ext.P3) filed along with its appeal against the assessment order (Ext.P1). The petitioner implicitly argued for a stay of recovery proceedings pending the decision on the appeal. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the stay application or the writ petition.

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 TUESDAY ,THE 19TH DAY OF MARCH 2019 / 28TH PHALGUNA, 1940 WP(C).No. 8313 of 2019 PETITIONER/S: THE ALANALLUR SERVICE CO-OPERATIVE BANK LTD CO-OPERATIVE BANK LTD, NO.F1178, ALANALLUR, MANNARKKAD, PALAKKAD-678 601,REPRESENTED BY ITS SECRETARY, SREENIVASAN.P., AGED 47,S/O. SANKARAN BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKKAD-678 104 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680 021 OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8313 of 2019 2

JUDGMENT The petitioner, impugning Ext.P1 assessment order under the Income Tax Act, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the 2nd 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 as above. A.MUHAMED MUSTAQUE Dxy JUDGE

WP(C).No. 8313 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17

Recent GST High Court judgments

Search GST case law →