THE PATTAMBI SERVICE CO-OPERATIVE BANK LIMITED NO.P.585 vs. THE INCOME TAX OFFICER

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WP(C)/7824/2019HC KeralaKLHC01019901201915 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 from the date of the order. Pending the decision on the stay application, the recovery proceedings initiated pursuant to the impugned assessment order (Ext. P1) were ordered to be kept in abeyance. The writ petition was disposed of with these directions. No specific finding was made on the merits of the appeal or the stay application itself, as the court was addressing a procedural matter.

What were the facts?

The petitioner, The Pattambi Service Co-operative Bank Ltd., filed an appeal before the second respondent, the Commissioner of Income Tax (Appeals), challenging an assessment order (Ext. P1) passed under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext. P3). The present 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 should be directed to take a decision on the stay application filed by the petitioner? Assessee's Contention: The petitioner sought a direction from the High Court to the Commissioner of Income Tax (Appeals) to decide their stay application expeditiously. The petitioner relied on the general principle that such applications should be considered promptly. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in response to the writ petition. The focus was on the procedural direction sought by the petitioner.

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 FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7824 of 2019 PETITIONER: THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD. NO.P 585, RAZMALL COMPLEX, PALLIPURAM ROAD, PATTAMBI, PALAKKAD-679 303, REPRESENTED BY ITS SECRETARY, C.GIRIJA, AGED 57, D/O. E.P.NARAYANAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 3, AYAKAR BHAVAN, PALAKKAD-678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR-680 021. SMT. THUSHARA JAMES, GOVERNMENT PLEADER SRI. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7824 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 shal 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 impuged 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. 7824 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST 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 16.1.2019. 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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