CHATHANNOO REGIONAL SERVICE COP-OPERATIVE BANK LTD.NO.Q-153, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

WP(C)/8151/2019HC KeralaKLHC01020735201918 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the petitioner to move a stay application before the appellate authority within one week. The appellate authority was directed to dispose of this stay application within two months, taking into account the High Court's judgment in Ext.P14. Until the stay application is disposed of, recovery proceedings against the petitioner shall be deferred. The Court did not decide on the merits of the appeal itself, but rather on the procedural aspect of seeking a stay and the timeline for its disposal. The operative direction is to defer recovery and expedite the stay application process.

What were the facts?

The petitioner, Chathannoor Regional Service Co-operative Bank Ltd., filed an appeal against assessment orders under the Income Tax Act. The petitioner referred to a previous judgment of the High Court of Kerala (Ext.P14). It appears the petitioner had not moved a stay application concerning recovery proceedings. The present writ petition was filed seeking directions regarding the pending appeal and recovery.

What were the issues?

1. Whether the petitioner is entitled to a stay of recovery proceedings pending disposal of their appeal before the appellate authority, considering the High Court's judgment in Ext.P14? Assessee's Contention: The petitioner implicitly argues for a stay of recovery proceedings, relying on the High Court's judgment in Ext.P14, which likely provides a basis for such relief. They are seeking directions from the Court to facilitate this. Revenue's Contention: The judgment does not record any specific contentions from the revenue. However, the revenue would typically oppose a stay of recovery unless legally mandated.

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.8151 of 2019 PETITIONER: CHATHANNOOR REGIONAL SERVICE COP-OPERATIVE BANK LTD.NO.Q-153, CHATHANNUR, KOLLAM, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 2 THE INCOME TAX OFFICER, WARD 1, KOLLAM 691 001. 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.8151/2019 2

J U D G M E N T The petitioner filed an appeal aggrieved by the assessment orders under the Income Tax Act. The petitioner refers to Ext.P14 judgment of this Court. It appears that the petitioner had not moved a stay application. The petitioner shall move a stay application as against recovery. If stay application is filed within a period of one week, the same shall be disposed of by the appellate authority within a further period of two months, after adverting to Ext.P14 judgment. Till then, recovery proceedings as against the petitioner shall be deferred. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.8151/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDERS FOR THE YEAR 2013-14 DATED 27.12.18 EXHIBIT P2OF THE ASSESSMENT ORDERS FOR THE YEAR 2014-15 DATED 26.12.18 EXHIBIT P3OF THE ASSESSMENT ORDERS FOR THE YEAR 2015-16 DATED 26.12.18 EXHIBIT P4OF THE ASSESSMENT ORDERS FOR THE YEAR 2016-17 DATED 26.12.18 EXHIBIT P5OF THE COMPUTATION STATEMENTS FOR THE YEAR 2013-2014 DATED 27.12.2018 EXHIBIT P6OF THE COMPUTATION STATEMENTS FOR THE YEAR 2014-2015 DATED 26.12.2018 EXHIBIT P7OF THE COMPUTATION STATEMENTS FOR THE YEAR 2015-2016 DATED 26.12.2018 EXHIBIT P8OF THE COMPUTATION STATEMENTS FOR THE YEAR 2016-2017 DATED 26.12.2018 EXHIBIT P9OF THE APPEAL MEMORANDUM DATED 28.1.2019 EXHIBIT P10OF THE APPEAL MEMORANDUM DATED 28.1.2019 EXHIBIT P11OF THE APPEAL MEMORANDUM DATED 28.1.2019 EXHIBIT P12OF THE APPEAL MEMORANDUM DATED 26.1.2019 EXHIBIT P13OF THE ORDER DATED 18.2.2019 EXHIBIT P14OF THE JUDGMENT IN WPC 25262 OF 2016 AND CONNECTED CASES DATED 7.4.2017 RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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