M/S. KANDALA SERVICE CO-OPERATIVE BANK vs. JOINT COMMISSIONER OF INCOME TAX

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WP(C)/40780/2017HC KeralaKLHC01088723201714 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Appellate Authority to dispose of the stay application filed by the petitioner within two months after hearing the petitioner. Pending the disposal of the stay application, recovery proceedings against the petitioner 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 original order.

What were the facts?

The petitioner, M/s. Kandala Service Co-operative Bank, filed a writ petition before the High Court of Kerala challenging an order (Ext.P3) passed under the Income Tax Act, 1961. The petitioner had also approached the Appellate Authority with an appeal (Ext.P4) and filed a stay application. The present writ petition seeks a direction for the expeditious disposal of this stay application.

What were the issues?

1. Whether the Appellate Authority should be directed to dispose of the stay application filed by the petitioner? Assessee's contention: The petitioner seeks a direction for the Appellate Authority to dispose of their stay application within a specified timeframe. The petitioner is aggrieved by Ext.P3 order and has filed an appeal and a stay application before the Appellate Authority. Revenue's contention: No specific contentions are recorded for the revenue in this judgment.

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. 40780 of 2017 PETITIONER: M/S. KANDALA SERVICE CO-OPERATIVE BANK MP 111/486,KANDALA.P.O,THIRUVANANTHAPURAM- 695512.REP.BY ITS SECRETARY. BY ADV. SRI.T.K.ANANDA KRISHNAN RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX, TAX RANGE-2, AYAKAR BHAVAN,KOWDIAR,THIRUVANANTHAPURAM-695 003. 2 INCOME TAX OFFICER, WARD-2(4), RANGE-2 AYAKARBHAVAN,KOWDIAR,THIRUVANANTHAPURAM-695003. OTHER PRESENT: THUSHARA JAMES GP 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.40780 of 2017 -:2:-

J U D G M E N T Petitioner, aggrieved by Ext.P3 order under the Income Tax Act, 1961, has approached the Appellate Authority by Ext.P4. The petitioner had also submitted a stay application. There shall be a direction to the Appellate Authority to dispose the stay application filed by the petitioner, within two months, after hearing the petitioner. Till then recovery proceedings shall be kept in abeyance. This writ petition is disposed of accordingly. A.MUHAMED MUSTAQUE JUDGE DST APPENDIX

WP(C).No.40780 of 2017 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE REQUEST FILED BEFORE THE 2ND RESPONDENT DATED 26/12/2016 EXHIBIT P2DEMAND NOTICE 28.12.2017 ISSUED BY THE 2ND RESPONDENT ALONG WITH ASSESSMENT ORDER. EXHIBIT P3OF THE REVISED ASSESSMENT ORDER/DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 17/02/2017. EXHIBIT P4OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE APPELLATE AUTHORITY. RESPONDENTS' EXHIBITS: NIL //// P.A.To Judge

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