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

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WP(C)/7263/2019HC KeralaKLHC01018635201911 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

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. The Court further ordered that recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay petition. The writ petition was disposed of with these directions. The Court did not decide the merits of the assessment order or the stay petition itself, but rather focused on the procedural aspect of ensuring the stay petition is addressed.

What were the facts?

The petitioner, The Alappuzha District Co-operative Bank Ltd., challenged an assessment order (Ext.P1) by filing an appeal (Ext.P2) and a stay petition (Ext.P3) before the 2nd respondent, the Commissioner of Income Tax (Appeals). The petitioner sought to keep recovery proceedings (Ext.P4, Ext.P4(a), Ext.P4(b)) based on the assessment order in abeyance pending the disposal of the stay petition. The writ petition was filed before the High Court of Kerala seeking a direction to the 2nd respondent to dispose 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 filed by the petitioner. Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their stay petition. The petitioner relied on the principle that a stay petition should be decided promptly to avoid prejudice to the assessee. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the disposal of the stay petition. The revenue was represented by their Standing Counsel.

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. 7263 of 2019 PETITIONER/S: THE ALAPPUZHA DISTRICT CO-OPERATIVE BANK LTD. P.B.NO.104, ALAPPUZHA, REPRESENTED BY ITS GENERAL MANAGER, JOLLY JOHN, AGED 4, S/O.T.V.JOHN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1, ALAPPUZHA-688011. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), SASTRI ROAD, KOTTAYAM-688011. 3 CHIEF MANAGER STATE BANK OF INDIA, TOWN BRANCH, CC SB ROAD, ALAPPUZHA-688001. 4 CHIEF MANAGER, STATE BANK OF INDIA, ADB BRANCH, MULLACKAL, 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. 7263 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 as above. A.MUHAMED MUSTAQUE JUDGE SMA

WP(C).No. 7263 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13. 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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