THE THACHAMPARA SERVICE CO-OPERATIVE BANK LTD., vs. THE INCOME TAX OFFICER

WP(C)/8402/2019HC KeralaKLHC01021235201920 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

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What did the High Court hold?

The High Court directed the 2nd respondent (Commissioner of Income Tax (Appeals)) to consider the stay application filed by the petitioner within a period of two months. The Court also ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The reasoning is based on the facts and circumstances of the case, aiming to provide interim relief to the petitioner while the stay application is being adjudicated. No specific legal principle is explicitly stated as the ratio decidendi, but the order emphasizes procedural fairness and the need for timely consideration of stay applications. No issue was left undecided.

What were the facts?

The petitioner, The Thachampara Service Co-operative Bank Ltd., filed an appeal against an assessment order (Ext.P1) before the 2nd respondent, the Commissioner of Income Tax (Appeals). Along with the appeal, the petitioner also filed a stay application (Ext.P3). The present writ petition was filed seeking a direction for the disposal of the stay application. The assessment year(s) are not specified in the judgment. The amount in dispute is not stated.

What were the issues?

1. Whether the 2nd respondent should be directed to consider the stay application filed by the petitioner within a stipulated period? (Question of procedure) Assessee's Contention: The petitioner bank seeks a direction for the expeditious disposal of its stay application filed before the 2nd respondent. No specific legal arguments or reliance on authorities are recorded for the assessee in this regard. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side regarding the disposal of the stay application.

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 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No.8402 of 2019 PETITIONER: THE THACHAMPARA SERVICE CO-OPERATIVE BANK LTD., NO.1350,MAIN ROAD,THACHAMPARA, PALAKKAD-678 593, REPRESENTED BY ITS SECRETARY,JAYAKUMAR.M., AGED 52, S/O. PADMANABHAN NAIR, BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKKAD-678 014. 2 THE COMMISIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR-680 021. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.8402/2019 2 J U D G M E N T The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.8402/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp

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