MAHATMA GANDHI COLLEGE CO OPERATIVE SOCIETY LTD. vs. THE COMMISSIONER OF INCOME TAX

WP(C)/6790/2019HC KeralaKLHC01017420201912 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (the first respondent) to dispose of the stay application filed by the petitioner within a period of two months from the date of the order. Furthermore, the Court ordered that recovery proceedings based on the impugned order in appeal shall be deferred until the stay application is disposed of. The High Court did not decide on the merits of the appeal or the validity of the assessment order itself, focusing solely on the procedural aspect of the stay application.

What were the facts?

The petitioner, Mahatma Gandhi College Co-operative Society Ltd., filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by an order of assessment passed by the Income Tax Department. The petitioner had also filed an application for stay of recovery proceedings before the Commissioner of Income Tax, who is the first respondent. The writ petition was filed seeking a direction for the expeditious disposal of this stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax to dispose of the stay application filed by the petitioner? The petitioner contended that they have filed an appeal against an order of assessment and simultaneously filed an application for stay of recovery. They sought a direction from the High Court for the timely disposal of this stay application. The revenue did not record any specific arguments in the judgment regarding the disposal of the stay application.

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 TUESDAY ,THE 12TH DAY OF MARCH 2019 / 21ST PHALGUNA, 1940 WP(C).No. 6790 of 2019 PETITIONER/S: MAHATMA GANDHI COLLEGE CO OPERATIVE SOCIETY LTD., REPRESENTED BY ITS SECRETARY, RESIDING AT C2, GREEN VIEW, TKD ROAD, MUTTADA P.O., THIRUVANANTHAPURAM-695 025. BY ADVS. SMT.MARY BENJAMIN SMT.ATHIRA SANKAR RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 2 THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD 1(2), THIRUVANANTHAPURAM, KOWDIAR, TRIVANDRUM-695 003. SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6790 of 2019 2

JUDGMENT The petitioner approached the 1st respondent in appeal aggrieved by an order of assessment. The petitioner is a Co-operative Society. Petitioner also filed Ext.P6 application for stay of recovery. There shall be a direction to the 1st respondent to dispose the stay application within two months. Till then recovery proceedings based on the impugned order in appeal shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SPR

WP(C).No. 6790 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 13.8.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE NOTICE DATED 10.11.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3OF REPLY DATED 11.11.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P4OF THE ORDER DATED 13.12.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5OF THE APPEAL DATED 14.12.2018 BEFORE THE IST RESPONDENT. EXHIBIT P6OF THE STAY PETITION SUBMITTED BEFORE THE IST RESPONDENT. RESPONDENT'S/S EXHIBITS: NIL.

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