THE PERINTHALMANNA CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. NO.P505 vs. THE INCOME TAX OFFICER

WP(C)/3712/2023HC KeralaKLHC01008955202303 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition. It was directed that the respondents shall provide a link to the petitioner for uploading the stay application in Ext.P4 appeal, which was filed against Ext.P3 assessment order, within one month. Upon the provision of the link, the petitioner shall upload the stay application. Subsequently, upon receipt of the stay application, the respondents shall consider it and pass orders after hearing the petitioner within one month thereafter. Crucially, coercive steps for recovery were ordered to be kept in abeyance until the disposal of the stay application. The writ petition was disposed of in terms of these directions.

What were the facts?

The petitioner, The Perinthalmanna Co-operative Agricultural & Rural Development Bank Ltd., is aggrieved by recovery steps initiated based on an assessment order. The petitioner states that an application for stay could not be uploaded. The assessment order is Ext.P3 and the appeal filed against it is Ext.P4. The respondents are the Income Tax Officer and the Commissioner of Income-Tax (Appeals). This writ petition was filed seeking relief regarding the recovery proceedings.

What were the issues?

1. Whether the petitioner is entitled to a direction for the respondents to provide a link for uploading a stay application in an appeal filed against an assessment order, when the petitioner was unable to upload it previously. Assessee's Contention: The petitioner submitted that they are aggrieved by recovery steps based on an assessment order which has been challenged in appeal, and that an application for stay could not be uploaded. They sought directions to facilitate the uploading of the stay application. Revenue's Contention: Standing counsel took notice for the respondents. No specific arguments were recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944 WP(C) NO. 3712 OF 2023 PETITIONER: THE PERINTHALMANNA CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. NO.P505 PERINTHALMANNA, MALAPPURAM, PIN – 679322 REPRESENTED BY ITS SECRETARY. BY ADVS. V.KRISHNA MENON E.K.MADHAVAN P.VIJAYAMMA J.SURYA PRINSUN PHILIP RESPONDENTS: 1 THE INCOME TAX OFFICER WARD (2) , TIRUR, PIN - 676001 2 THE COMMISSION OF INCOME-TAX (APPEALS) AAYAKAR BHAVAN KOZHIKODE, PIN - 673001 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3712 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.3712 of 2023 -------------------------------------------- Dated this the 3rd day of February, 2023 JUDGMENT Admit. Standing counsel takes notice for the respondents. 2. Petitioner is aggrieved by steps for recovery based on an assessment order which has been challenged in appeal. It is submitted that an application for stay could not be uploaded. 3. There will hence be a direction to the respondents to provide a link to the petitioner for uploading stay application in Ext.P4 appeal that has been filed against the Ext.P3 assessment order within one month and on providing the link, the petitioner shall upload the stay application. On receipt of the stay application, the respondents shall consider the same and pass orders, after hearing the petitioner within one month therefrom. Till the disposal of the stay application, coercive steps for recovery shall be kept in abeyance. Writ petition is disposed of as above. Sd/- T.R. RAVI

JUDGE Pn

WP(C) NO. 3712 OF 2023 3 APPENDIX OF WP(C) 3712/2023 PETITIONER'S EXHIBITS Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED 9.5.2022 Exhibit P2 A TRUE COPY OF THE REPLY DATED 21.5.2022 Exhibit P3 A TRUE COPY OF THE ORDER DATED 30.5.2022 Exhibit P4 A TRUE COPY OF THE MEMORANDUM OF APPEAL BEFORE THE 2ND RESPONDENT. Exhibit P5 A TRUE COPY OF THE NOTICE DATED 16.1.2023 Exhibit P6 TRUE COPY OF THE LETTER DATED 17.1.2023 Exhibit P6(a) TRUE COPY OF FORM 35

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