THE ALAPPUZHA DISTRICT CO-OPERATIVE BANK LTD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1

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WP(C)/7262/2019HC KeralaKLHC01018642201911 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
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What did the High Court hold?

The High Court directed the 2nd 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. Pending the disposal of the stay petition, the recovery proceedings initiated based on the assessment order were ordered to be kept in abeyance. The writ petition was disposed of with these directions. The court did not delve into the merits of the assessment order or the stay petition itself, focusing solely on the procedural aspect of timely disposal.

What were the facts?

The petitioner, Alappuzha District Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petitioner had challenged an assessment order (Ext.P1) by filing an appeal (Ext.P2) and a stay petition (Ext.P3) before the Commissioner of Income Tax (Appeals) (2nd respondent). The assessment order led to recovery proceedings (Ext.P4, Ext.P4(a), and Ext.P4(b)). The writ petition was filed seeking a direction for the expeditious disposal of the stay petition.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to dispose of the stay petition expeditiously? (Question of procedure and administrative efficiency) Assessee's Contention: The petitioner bank sought a direction for the timely disposal of its stay petition filed against the assessment order. The bank's primary concern was to obtain a stay on recovery proceedings pending the appeal. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the disposal of the stay petition. The revenue's role was primarily as a respondent in the writ petition.

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. 7262 of 2019 PETITIONER/S: THE ALAPPUZHA DISTRICT CO-OPERATIVE BANK LTD P.B NO. 104, ALAPPUZHA, REPRESENTED BY ITS GENERAL MANAGER, JOLLY JOHN, S/O. T.V JOHN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, ALAPPUZHA 688 011. 2 THE COMMISSIOENR OF INCOME TAX (APPEALS) SASTRI ROAD, KOTTAYAM 680 001. 3 THE CHIEF MANAGER, STATE BANK OF INDIA, TOWN BRANCH, CCSB ROAD, ALAPPUZHA 688 001. 4 THE CHIEF MANAGER, STATE BANK OF INDIA, ADB BRANCH, MULLACKAL, ALAPPUZHA 688 001. 5 THE CHIEF MANAGER, KERALA STATE CO-OPERATIVE BANK LTD, MULLAKKAL, ALAPPUZHA 688 001. 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. 7262 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. 7262 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 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 TO 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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