THE ALAPPUZHA DISTRICT CO-OPERATIVE BANK LTD vs. THE DY.COMMISSIONER OF INCOME TAX CIRCLE I

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WP(C)/7254/2019HC KeralaKLHC01018646201911 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 dispose of the stay petition within a period of two months after issuing notice to the petitioner. The Court further ordered that until the disposal of the stay petition, the recovery proceedings (Ext.P4, Ext.P4(a), and Ext.P4(b)) based on the assessment order shall 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 petition itself, but rather on the procedural aspect of timely disposal.

What were the facts?

The petitioner, The Alappuzha District Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by an assessment order (Ext.P1). Following this, they filed an appeal (Ext.P2) and a stay petition (Ext.P3) before the Commissioner of Income Tax (Appeals), the second respondent. The writ petition was filed seeking a direction for the expeditious disposal of the stay petition. The assessment order led to recovery proceedings, as indicated by Ext.P4, Ext.P4(a), and Ext.P4(b). The petitioner sought to keep these recovery proceedings in abeyance until the stay petition was decided.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the stay petition expeditiously, considering the pendency of recovery proceedings. The petitioner contended that they had filed an appeal and a stay petition against the assessment order and sought a direction for the timely disposal of the stay petition. The revenue's contentions are not recorded in the judgment. The banks (respondents 3, 4, and 5) were also parties to the writ petition, but their specific arguments are not detailed.

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 MONDAY ,THE 11TH DAY OF MARCH 2019 / 20TH PHALGUNA, 1940 WP(C).No. 7254 of 2019 PETITIONER/S: THE ALAPPUZHA DISTRICT CO-OPERATIVE BANK LTD P.B.NO.104, ALAPPUZHA, REPRESENTED BY ITS GENERAL MANAGER, JOLLY JOHN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX, CIRCLE-1, ALAPPUZHA-688011. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), SASTRI ROAD, KOTTAYAM-680001 3 CHIEF MANAGER, STATE BANK OF INDIA, TOWN BRANCH, CCSB ROAD, ALAPPUZHA-688001. 4 CHIEF MANAGER, STATE BANK OF INDIA, ADB BRANCH, MULLAKKAL, ALAPPUZHA-688001. 5 THE CHIEF MANAGER, KERALA STATE CO-OPERATIVE BANK LTD., MULLAKKAL, ALAPPUZHA-688001. R1 & R2 BY SRI.JOSE JOSEPH, SC, INCOME TAX R3 & R4 BY SMT.S.AMBILY, SC, SBI R5 BY SRI. GILBERT GEORGE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7254 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. In the light of the above, there shall be a direction to the 2nd respondent to dispose of the stay petition within a period of two months, after issuing notice to the petitioner. Till the disposal of stay petition recovery proceedings in Ext.P4, Ext.P4(a) and Ext.P4(b) based in the assessment order shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SMA

WP(C).No. 7254 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2-14-15. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT BANK EXHIBIT P4 (a) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT OT THE 4TH RESPONDENT BANK EXHIBIT P4 (b) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 5TH RESPONDENT BANK RESPONDENT(S)' EXHIBITS :- NIL SMA

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