THE KODUVAYUR SERVICE CO-OPERATIVE BANK LTD. NO.P 756 vs. THE INCOME TAX OFFICER

WP(C)/7997/2019HC KeralaKLHC01020303201915 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 take a decision on the stay application (Ext.P3) within two months. Pending the decision on the stay application, all recovery proceedings pursuant to the impugned assessment order (Ext.P1) 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 assessment order or the stay application itself, but rather on the procedural aspect of its timely disposal.

What were the facts?

The petitioner, The Koduvayur Service Co-operative Bank Ltd., filed an appeal against an assessment order (Ext.P1) passed under the Income Tax Act before the Commissioner of Income Tax (Appeals) (Ext.P2). Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to keep recovery proceedings in abeyance. The writ petition was filed before the High Court of Kerala challenging the inaction on the stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to decide the stay application filed by the assessee? (Question of procedure/administrative direction) Assessee's Contention: The assessee argued that a stay application was filed along with the appeal, and the respondent authority has not taken a decision on it. The assessee seeks a direction for expeditious disposal of the stay application. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay application or the writ petition. The revenue was represented by the Government Pleader and Standing Counsel.

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.7997 of 2019 PETITIONER/S: THE KODUVAYUR SERVICE CO-OPERATIVE BANK LTD. NO.P 756, KODUVAYUR, PALAKKAD-678521, REPRESENTED BY ITS SECRETARY-IN-CHARGE, KRISHNAKUMARI A., AGED 51, D/O. APPUKKUTTAN C. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 5, AYAKAR BHAVAN, PALAKKAD-678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680 021. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES BY SRI.JOSE HOSEPH, 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.7997/2019 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. In view of the above, there shall 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 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.7997/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 27.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 15.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 15.1.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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