AVITTATHOOR SERVICE CO-OPERATIVE BANK LTD.NO.706, vs. THE INCOME TAX OFFICER WARD 2(1),

WP(C)/10211/2019HC KeralaKLHC01025751201902 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the second respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petition (Ext. P4(a)) as expeditiously as possible, preferably within four weeks from the date of receipt of a copy of the judgment. Additionally, recovery proceedings pursuant to the orders under appeal before the second respondent were stayed for four weeks from the date of the judgment. The court did not decide on the merits of the underlying appeal or the stay petition itself, but rather on the procedural aspect of its timely disposal.

What were the facts?

The petitioner, Avittathoor Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petitioner sought a direction for the second respondent, the Commissioner of Income Tax (Appeals), to expeditiously consider and dispose of a stay petition (Ext. P4(a)). The Income Tax Officer, Ward 2(1), is the first respondent. The writ petition was filed on April 2, 2019. The court heard arguments from the petitioner's counsel and the Standing Counsel for the respondents.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously dispose of the stay petition filed by the petitioner? (Question of procedure/administrative direction). The petitioner argued for an expeditious disposal of their 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 S.V.BHATTI TUESDAY ,THE 02ND DAY OF APRIL 2019 / 12TH CHAITHRA, 1941 WP(C).No. 10211 of 2019 PETITIONER: AVITTATHOOR SERVICE CO-OPERATIVE BANK LTD.NO.706, P.O.AVITTATHOOR, MUKUNTHAPURAM, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.M.SASINDRAN SRI.V.VENUGOPAL RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 2(1), AYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR-680001. 2 THE COMMISSISONER OF INCOME TAX (APPEALS), 3RD FLOOR, AAYAKAR BHAVAN, THRISSUR-680001. SC SRI.CHRISTOPHER ABRAHAM., SRI.O.P. JOS WINSON THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10211 of 2019 2

JUDGMENT Heard Sri. V. Venugopal, the learned counsel for the petitioner and Sri. O.P. Jos Winson instructed by Sri. Christopher Abraham, the learned Standing Counsel.

The petitioner prays for a direction to the second respondent to consider and dispose of Ext. P4 (a) stay petition expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext. P4 (a)stay petition as expeditiously as possible, preferably within four weeks from the date of receipt of a copy of this judgment. Recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for four weeks from today. S.V.BHATTI JUDGE SVP

WP(C).No. 10211 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE OF CLASSIFICATION ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), MUKUNDAPURAM. EXHIBIT P2 AOF THE ASSESSMENT ORDER DATED 22.12.2018. EXHIBIT P3 AOF THE DEMAND NOTICE DATED 22.12.2018 EXHIBIT P4 AOF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4 A AOF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5 AOF THE NOTICE UNDER SECTION 221(1) OF THE INCOME TAX ACT. EXHIBIT P6 AOF THE JUDGMENT DATED 21.12.2017 IN WPC.38566 OF 2017. RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE

Recent GST High Court judgments

Search GST case law →