UNIVERSAL GOSPEL MINISTRIES vs. INCOME TAX OFFICER

WP(C)/9520/2019HC KeralaKLHC01024106201928 March 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, considering the circumstances, disposed of the writ petition by directing the second respondent, the Commissioner of Income Tax Appeals, to consider and dispose of Ext.P3 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. Additionally, the court ordered a stay on recovery proceedings for a period of two months from the date of the judgment. The principle here is that courts can direct statutory authorities to dispose of pending matters within a reasonable timeframe, especially when there is a prayer for expeditious disposal and a stay on recovery is also granted pending such disposal.

What were the facts?

The petitioner, Universal Gospel Ministries, represented by its Managing Trustee Sebastian Mathew, filed a writ petition before the High Court of Kerala. The petitioner sought a direction to the second respondent, the Commissioner of Income Tax Appeals, to expeditiously consider and dispose of their stay petition, marked as Ext.P3. The Income Tax Officer (Ward -1 (3)) is the first respondent, and the Manager of State Bank of India, Peroorkada, is the third respondent. The writ petition was filed on March 28, 2019. The court heard arguments from the petitioner's counsel and the standing counsel for SBI and the Senior Government Pleader.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the Commissioner of Income Tax Appeals to expeditiously consider and dispose of the stay petition filed by the petitioner? (Question of law and procedure) Assessee's Contention: The petitioner argued that the Commissioner of Income Tax Appeals should be directed to dispose of their stay petition (Ext.P3) as expeditiously as possible. No specific authorities or precedents were mentioned in the judgment for this contention. Revenue's Contention: The judgment records that the Senior Government Pleader appeared, but their specific arguments or contentions regarding the disposal of the stay petition are not detailed. The Standing Counsel for SBI also appeared.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 28TH DAY OF MARCH 2019 / 7TH CHAITHRA, 1941 WP(C).No. 9520 of 2019 PETITIONER/S: UNIVERSAL GOSPEL MINISTRIES CARMEL ARA-52, KULUMALA, PULIYARAKONAM P.O., THIRUVANANTHAPURAM 695 573, REPRESENTED BY ITS MANAGING TRUSTEE SEBASTIAN MATHEW. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT/S: 1 INCOME TAX OFFICER WARD -1 (3) FIRST FLOOR, AAYAKAR BHAWAN, 1ST FLOOR, KAWDIAR P.O., THIRUVANANTHAPURAM 695 003. 2 COMMISSIONER OF INCOME TAX APPEALS, AAYAKAR BHAVAN, KAWDIAR P.O., TRIVANDRUM 695 003. 3 THE MANAGER, STATE BANK OF INDIA, PEROORKADA, THIRUVANANTHAPURAM 695 005. SRI. C.K.GOVINDAN, SR.GP SC SRI.CHRISTOPHER ABRAHAM SRI.A.KUMAR-SBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 9520 of 2019 2 JUDGMENT Heard Sri.Arun Raj, the learned counsel for the petitioner, Sri.A.Kumar, the learned Standing Counsel for SBI and Sri.C.K.Govindan, the learned Senior Government Pleader. 2. The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 stay petition expeditiously. 3. Having regard to the circumstances of the case, the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P3 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. In the meantime the recovery proceedings are stayed for two months from today. Sd/- S.V.BHATTI JUDGE Ac

WP(C).No. 9520 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 10.12.2018 PASSED UNDER SECTION 143 3 OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2016-17 ALONG WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2016-17. ALONG WITH DEMAND NOTICE. EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2016-17. EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 12.3.2019 ISSUED U/S. 226 3 OF THEA CT BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT BANK. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// Sd/- PA TO JUDGE

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