KULATHUPUZHA SERVICE CO-OPERATIVE BAN LTD vs. THE INCOME TAX OFFICER

WP(C)/7076/2019HC KeralaKLHC01018141201911 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay petition filed by the petitioner within a period of two months. The Court also 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 in light of these directions. No specific issue was left undecided; the court granted the relief sought by the petitioner regarding the disposal of the stay petition.

What were the facts?

The petitioner, Kulathupuzha Service Co-operative Bank Ltd, filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by an assessment order, referred to as Ext.P1. In response to this assessment order, the petitioner had filed an appeal and a stay petition before the 2nd respondent, the Commissioner of Income Tax (Appeals). The writ petition was filed seeking a direction for the disposal of the pending 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? The petitioner contended that they had filed an appeal and a stay petition against the assessment order and sought a direction for the expeditious disposal of the stay petition. The revenue's contentions are not recorded in the 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 MONDAY, THE 11TH DAY OF MARCH 2019 / 20TH PHALGUNA, 1940 WP(C).No. 7076 of 2019 PETITIONER/S: KULATHUPUZHA SERVICE CO-OPERATIVE BANK LTD 1867, REPRESENTED BY ITS SECRETARY., KULATHUPUZHA P.O, KOLLAM DISTRICT-691 301 BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD-2, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM, PIN-691 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003 CHRISTOPHER ABRAHAM SC INCOME TAX 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. 7076 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P3 appeal along with Ext.P4 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 based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SMA

WP(C).No. 7076 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR THE YEAR 2016-2017 DATED 28.12.2018. EXHIBIT P2 AOF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT BY THE 1ST RESPONDENT DATED 28.12.2018 EXHIBIT P3 AOF THE ONLINE APPEAL FILED AGAINST EXT. P1 ASSESSMENT ORDER DATED 04.01.2019 AL0NG WITH STATEMENT OF FACTS AND GROUNDS. EXHIBIT P4 AOF THE STAY PETITION DATED 08.02.2019, FILED BY THE PETITIIONER IN EXT. P3 APPEAL. EXHIBIT P5 AOF THE NOTICE NO. DEMAND/W- 2/KLM/2018-19 DATED 20.02.2019 (WRONGLY SHOWN AS 20.02.2018) ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 AOF THE JUDGMENT DATED 21.02.2019 IN WP(C) NO. 5070 OF 2019. RESPONDENT(S)' EXHIBITS :- NIL SMA

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