THE THADUKKASSERY SERVICE CO-OPERATIVE BANK LTD.NO.F.534, vs. THE INCOME TAX OFFICER,

WP(C)/7678/2019HC KeralaKLHC01019550201914 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 two months. Pending the decision on 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 assessment order itself, focusing solely on the procedural aspect of the stay application.

What were the facts?

The petitioner, The Thadukkassery Service Co-operative Bank Ltd., challenged an assessment order under the Income Tax Act by filing an appeal before the second respondent, the Commissioner of Income Tax (Appeals). Along with the appeal, the petitioner also filed a stay application. The assessment order was issued by the first respondent, the Income Tax Officer, Ward 2. The writ petition was filed before the High Court of Kerala seeking directions regarding the pending appeal and 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 petitioner? (Question of procedure) Assessee's Contention: The assessee argued that they have filed an appeal and a stay application against the assessment order and sought a direction for the expeditious disposal of the stay application. The assessee relied on the fact that recovery proceedings should be kept in abeyance until a decision on the stay is taken. Revenue's Contention: The judgment does not record any specific arguments made by the revenue.

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 THURSDAY, THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No.7678 of 2019 PETITIONER/S: THE THADUKKASSERY SERVICE CO-OPERATIVE BANK LTD.NO.F.534, KERALASSERY P.O, KONGAD, PALAKKAD-678 641, REPRESENTED BY ITS SECRETARY, VIJAYAKUMARI M.P., AGED 50, D/O.NARAYANAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2, AYAKAR BHAVAN, PALAKKAD-678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680 021 BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7678/2019 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.7678/2019 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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