MANAMBUR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

WP(C)/8197/2019HC KeralaKLHC01020903201918 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the 3rd respondent, the Principal Commissioner of Income Tax, to dispose of the review petition (Ext.P7) within a period of two months from the date of the order, after hearing the petitioner. Furthermore, the Court ordered that recovery proceedings initiated pursuant to Exts.P5 and P6 shall be deferred until the disposal of the review petition. The Court did not delve into the merits of the review petition itself or the underlying tax dispute. The operative direction was to ensure the timely disposal of the pending review petition and to provide interim relief by staying recovery actions.

What were the facts?

The petitioner, Manambur Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petitioner sought a specific relief concerning a review petition (Ext.P7) pending before the 3rd respondent, the Principal Commissioner of Income Tax. The writ petition also sought a deferment of recovery proceedings initiated pursuant to Exts.P5 and P6. The petitioner is the assessee, and the respondents are the Income Tax Officer, the Commissioner of Income Tax (Appeals), and the Principal Commissioner of Income Tax, representing the revenue. The assessment year(s) are not explicitly mentioned in the provided text.

What were the issues?

1. Whether the 3rd respondent (Principal Commissioner of Income Tax) should be directed to dispose of the pending review petition (Ext.P7) filed by the petitioner. 2. Whether recovery proceedings pursuant to Exts.P5 and P6 should be deferred until the disposal of the review petition. Assessee's Contentions: The petitioner sought a direction for the disposal of their review petition (Ext.P7) and a stay on recovery proceedings (Exts.P5 and P6) until the review petition is decided. The petitioner relied on the pendency of the review petition as the basis for their request. Revenue's Contentions: No specific contentions are recorded for the revenue in the provided judgment excerpt. The judgment focuses on the petitioner's prayer and the court's direction.

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 MONDAY, THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No.8197 of 2019 PETITIONER: MANAMBUR SERVICE CO-OPERATIVE BANK LIMITED NO.2825, REPRESENTED BY ITS SECRETARY SHRI.R.SAILENDRAKUMAR, AGED 55 YRS. MANAMBUR.P.O, THIRUVANANTHAPURAM DISTRICT, KERALA, PIN-695605. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-2(2), KOWDIAR, TRIVANDRUM-695003. 2 THE COMMISSIONER OF INCOME TAX(APPEALS)-1 OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS), TRIVANDRUM-695003. 3 THE PRINCIPAL COMMISSIONER OF INCOEM TAX OFFICE OF THE PRL.COMMISSIONER OF INCOME TAX, TRIVANDRUM-695003. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.8197/2019 2

J U D G M E N T The petitioner confined their relief for disposal of Ext.P7 review petition pending before the 3rd respondent. There shall be a direction to the 3rd respondent to dispose Ext.P7 review petition within a period of two months, after hearing the petitioner. Till then, recovery proceedings pursuant to Exts.P5 and P6 shall be deferred. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.8197/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A COPY OF THE CERTIFICATE IN THIS REGARD ISSUED BY THE JOINT REGISTRAR OF CO- OPERATIVE SOCIETIES (GENERAL) THIRUVANANTHAPURAM DATED 12.10.2015. EXHIBIT P2 AOF ASSESSMENT ORDER FOR AY 2016-17 DATED 24.12.2018 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 AOF THE DEMAND NOTICE DATED 24.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 AOF THE E-FILED APPEAL FOR AY 2016-17 DATED 25.12.2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5 AOF THE DEMAND NOTICE DATED 06/02/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6 AOF THE DEMAND NOTICE DATED 12.3.2019 BY THE 1ST RESPONDENT EXHIBIT P7 AOF THE REVIEW PETITION BEFORE THE 3RD RESPONDENT DATED 15.03.2019 RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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