THE POYYA SERVICE CO-OPERATIVE SOCIETY LTD NO.812 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/20237/2019HC KeralaKLHC01051736201924 July 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

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What did the High Court hold?

The High Court of Kerala, in light of a previous judgment in W.A.No.1529/2019 and connected cases, granted an interim stay against the recovery of demand until the disposal of the appeal filed by the petitioner before the Commissioner of Income Tax (Appeals). The Court directed the first respondent (Commissioner of Income Tax (Appeals)) to dispose of the appeal as expeditiously as possible. The writ petition was disposed of with these directions. No specific finding was made on the merits of the assessment order itself, as the focus was on interim relief pending appeal.

What were the facts?

The petitioner, The Poyya Service Co-operative Society Ltd. No. 812, a Co-operative Bank, is aggrieved by an assessment order (Ext.P1). Following this, a demand notice (Ext.P3) was served on the petitioner. The petitioner had filed an appeal (Ext.P2) against the assessment order before the first respondent, the Commissioner of Income Tax (Appeals). This writ petition was filed before the High Court of Kerala challenging the demand notice and seeking relief pending the appeal.

What were the issues?

1. Whether the petitioner is entitled to an interim stay against the recovery of demand pending disposal of their appeal before the Commissioner of Income Tax (Appeals)? Assessee's contention: The petitioner, through their writ petition, implicitly sought an interim stay against recovery pending the appeal. The judgment does not explicitly record arguments made by the petitioner for this relief. Revenue's contention: The judgment does not record any specific arguments made by the revenue in response to the prayer for an interim stay.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 24TH DAY OF JULY 2019 / 2ND SRAVANA, 1941 WP(C).No.20237 of 2019 PETITIONER/S: THE POYYA SERVICE CO-OPERATIVE SOCIETY LTD NO.812, POOPPATHY P.O., POOPPATHY, (VIA) MALA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680 001. 2 THE INCOME TAX OFFICER, WARD 2(4), SHAKTAN NAGAR, THRISSUR, PIN-680 001. BY STANDING COUNSEL, SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.20237/2019 2 JUDGMENT The petitioner, a Co-operative Bank, aggrieved by Ext.P1 assessment order, filed Ext.P2 appeal before the first respondent. In the meanwhile, a demand notice has been served on the petitioner. Ext.P3 is the demand notice. In light of the judgment in W.A.No.1529/2019 and connected cases, there shall be an interim stay against recovery till the disposal of the appeal. The appeal shall be disposed by the first respondent as expeditiously as possible. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.20237/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 20.12.2016 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2013-14. EXHIBIT P2 COPY OF THE APPEAL DATED 23.1.2017 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT FOR THE PERIOD 2013-14. EXHIBIT P3 COPY OF THE ORDER PROCEEDING DATED 11.7.2019 ISSUED BY THE 2ND RESPONDENT. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.A.TO JUDGE

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