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

WP(C)/8143/2019HC KeralaKLHC01020721201919 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 two months. Pending the disposal of the stay application, recovery proceedings pursuant to the impugned assessment order were ordered to be kept in abeyance. The writ petition was disposed of with these directions. 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.

What were the facts?

The petitioner, The Kumaranputhur 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) (second respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3). The 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. Assessee's Contention: The petitioner seeks a direction for the expeditious consideration of their stay application (Ext.P3) filed before the second respondent. Revenue's Contention: No specific arguments are recorded for the revenue in this 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 TUESDAY , THE 19TH DAY OF MARCH 2019 / 28TH PHALGUNA, 1940 WP(C).No.8143 of 2019 PETITIONER/S: THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD., NO.P 373, MANNARKKAD COLLEGE.P.O, KUMARAMPUTHUR, MANNARKKAD, PALAKKAD-678583, REPRESENTED BY ITS SECRETARY-IN-CHARGE, N.KRISHNADAS, AGED 56, S/O.RAGHAVAN NAIR. 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 19.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8143/2019 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 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 JUDGE ln

WP(C).No.8143/2019 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. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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