THE CHETHALLUR SERVICE CO-OPERATIVE BANK LTD., vs. THE INCOEME TAX OFFICER,

WP(C)/8549/2019HC KeralaKLHC01021686201921 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to consider the stay application (Ext.P3) within two months. Furthermore, the Court ordered that recovery proceedings pursuant to the impugned assessment order shall be kept in abeyance until the disposal of the stay application. The writ petition was disposed of in terms of this direction. No specific finding on the merits of the appeal or the stay application itself was made by the High Court; the direction was procedural.

What were the facts?

The petitioner, The Chethallur Service Co-operative Bank Ltd., filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals) against an assessment order (Ext.P1) passed under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext.P3). The present writ petition was filed before the High Court of Kerala seeking directions regarding the disposal of the stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to consider the stay application filed by the assessee? (Question of procedure/writ jurisdiction) Assessee's Contention: The assessee sought a direction for the expeditious disposal of their stay application. The judgment does not record specific arguments from the assessee beyond this implied request. Revenue's Contention: The judgment does not record any specific arguments from the revenue.

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 THURSDAY, THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WP(C).No.8549 of 2019 PETITIONER/S: THE CHETHALLUR SERVICE CO-OPERATIVE BANK LTD. NO.F 1462, CHETHALLUR, MANNARKKAD, PALAKKAD-678583, REPRESENTED BY ITS SECRETARY, M.M. PARVATHY, AGED 58, S/O M.M.MADHAVA GUPTAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD-678014. 2 THE COMMISSINER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680021. BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8549/2019 2

JUDGMENT The petitioner,

as against

Ext.P1 assessment order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the second respondent to consider Ext.P3 stay application within two months. Till the disposal of the stay application, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.8549/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 25.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 17.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 17.1.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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