THE KAZHAKUTTAM SERVICE CO-OPERATIVE BANK LTD. NO.1457 vs. THE INCOME TAX OFFICER

WP(C)/36230/2022HC KeralaKLHC01077677202214 November 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Commissioner of Income Tax (Appeals) to consider and pass orders on the stay petition (Ext.P11) filed in the appeal (Ext.P10). This consideration is to be done after affording the petitioner an opportunity of being heard, within a period of three months from the date of receipt of a certified copy of the judgment. Until orders are passed on the stay petition, any steps to recover amounts due in terms of Ext.P9 are to be kept in abeyance. The court noted the limited nature of the relief sought. No specific issue regarding the merits of the income tax assessment was decided.

What were the facts?

The petitioner, Kazhakuttam Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petitioner was apprehending recovery of amounts determined by an order (Ext.P9) which gave effect to an order of the Commissioner of Income Tax (Appeals). This appeal was pending before the Commissioner of Income Tax (Appeals) along with a stay petition (Ext.P11). The petitioner had filed the appeal (Ext.P10) and the stay petition (Ext.P11). The writ petition sought a direction for the consideration of the stay petition.

What were the issues?

1. Whether the High Court should entertain a writ petition when an appeal and a stay petition are pending before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner apprehended recovery of amounts pending the disposal of their appeal and stay petition before the Commissioner of Income Tax (Appeals). They sought a direction for the expeditious disposal of the stay petition. Revenue's Contention: The judgment records that the learned Standing Counsel for the revenue was heard, but their specific contentions are not detailed.

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 GOPINATH P. MONDAY, THE 14TH DAY OF NOVEMBER 2022 / 23RD KARTHIKA, 1944 WP(C) NO. 36230 OF 2022 PETITIONER: THE KAZHAKUTTAM SERVICE CO-OPERATIVE BANK LTD. NO.1457 REPRESENTED BY ITS SECRETARY, KAZHAKUTTAM P.O, THIRUVANANTHAPURAM DISTRICT, PIN – 695 582. BY ADVS. ARJUN RAGHAVAN T.R.HARIKUMAR RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-2(1), OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695 003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695 003. 3 THE TREASURY OFFICER SUB-TREASURY, KAZHAKOOTTAM, THIRUVANANTHAPURAM, PIN – 695 582. 4 THE DISTRICT TREASURY OFFICER STATUE, PALAYAM, THIRUVANANTHAPURAM, PIN – 695 001. 5 THE TREASURY DIRECTOR DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, THYCAUD P.O, THIRUVANATHAPURAM, PIN – 695 014 6 THE KERALA STATE CO-OPERATIVE BANK REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, P.B NO.6515, CO-BANK TOWERS, PALAYAM, THIRUVANATHAPURAM, PIN – 695 033. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.THOMAS ABRAHAM, SC, THIRUVANANTHAPURAM DISTRICT CO.OPERATIVE BANK LIMITED THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.36230/2022 2

JUDGMENT Petitioner has approached this Court apprehending that steps may be taken to recover the amounts determined vide Ext.P9 order giving effect to the order of the Commissioner of Income Tax (Appeals) pending consideration of a further appeal filed by the petitioner before the 2nd respondent along with a stay petition. Ext.P10 is the appeal filed by the petitioner and Ext.P11 is the stay petition.

Heard the learned Standing Counsel also.

Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by the petitioner, this writ petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P11 stay petition filed in Ext.P10 appeal after affording to the petitioner an opportunity of being heard within a period of three months from the date of receipt of a certified copy of this judgment. Till such time the orders are passed, any step to recover amounts due in terms of Ext.P9 shall be kept in abeyance. GOPINATH P. JUDGE ats

W.P.(C)No.36230/2022 3

Appendix — schedule of exhibits

APPENDIX OF WP(C) 36230/2022 PETITIONER EXHIBITS Exhibit 1 A TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH COMPUTATION SHEET AND NOTICE OF DEMAND DATED 20-12-2019 Exhibit-P2 A TRUE COPY OF THE ORDER DATED 30-07-2022 ISSUED BY THE 2ND RESPONDENT Exhibit-P3 A TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH AFFIDAVIT AND CHELAN DATED 23-09-2022, FILED BY THE PETITIONER BEFORE THE TRIBUNAL Exhibit-P4 A TRUE COPY OF THE STAY PETITION DATED 23-09- 2022 FILED IN EXT-P3 APPEAL Exhibit-P5 A TRUE COPY OF THE JUDGMENT DATED 29-09-2022 IN WP(C) NO.31065 OF 2022 OF THIS HON'BLE COURT Exhibit-P6 A TRUE COPY OF THE NOTICE DATED 16-08-2022 ISSUED BY THE 1ST RESPONDENT Exhibit-P7 A TRUE COPY OF THE NOTICE DATED 22-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit-P8 A TRUE COPY OF THE REQUEST DATED 06-10-2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT Exhibi-P9 A TRUE COPY OF THE ORDER DATED 31-10-2022 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit-P10 A TRUE COPY OF THE STATUTORY APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH ACKNOWLEDGEMENT DATED 01-11-2022 Exhibit-P11 A TRUE COPY OF THE STAY PETITION DATED 01-11- 2022, FILED IN EXT-P10 APPEAL

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