KUDAYATHOOR SERVICE CO-OPERATIVE BANK LTD vs. COMMISSIONER OF INCOME - TAX (APPEALS)-II
What did the High Court hold?
The High Court disposed of the writ petition by directing the Commissioner of Income Tax (Appeals) (1st respondent) to consider and dispose of the statutory appeal filed by the petitioner at the earliest. The Court specifically directed that the Commissioner should take note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. Furthermore, the Court ordered that recovery proceedings and the collection of tax assessed should be kept in abeyance pending the disposal of the appeal. The Court found that the facts were similar to a previous Division Bench judgment, which supported the petitioner's request.
What were the facts?
The petitioner, Kudayattoor Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petitioner sought a direction for the disposal of its statutory appeal pending before the Commissioner of Income Tax (Appeals)-II. The petitioner also sought a stay on recovery proceedings and collection of assessed tax pending the disposal of the appeal. The petitioner relied on a previous judgment of a Division Bench in W.A. No. 1536 of 2019 and connected cases, which had directed the disposal of appeals and granted a stay of recovery. The Standing Counsel for the respondents admitted that the facts of the present case were substantially similar to those in the cited Division Bench judgment.
What were the issues?
1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the statutory appeal filed by the petitioner at the earliest. (Question of law and procedure) 2. Whether recovery proceedings and collection of assessed tax should be kept in abeyance pending the disposal of the appeal. (Question of law and procedure) Assessee's Contentions: The petitioner contended that a Division Bench of the High Court in W.A. No. 1536 of 2019 and connected cases had directed the disposal of appeals and granted a stay of recovery proceedings during the pendency of appeals. They relied on this precedent to support their prayer. Revenue's Contentions: The learned Standing Counsel for the respondents admitted that the facts of the present case were substantially the same and similar to the facts noted by the Division Bench in W.A. No. 1536 of 2019, implying that the precedent could be followed.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.5992 OF 2020(Y) PETITIONER: KUDAYATHOOR SERVICE CO-OPERATIVE BANK LTD, KUDAYATHOOR P.O., THODUPUZHA, PIN-685 591., REPRESENTED BY ITS SECRETARY MR.MICHAEL FRANCIS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI(1748) SRI.P.S.SREE PRASAD SRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 COMMISSIONER OF INCOME - TAX (APPEALS)-II, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI - 682 036. 2 INCOME TAX OFFICER, WARD 2, THODUPUZHA, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA-685 584. SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5992 OF 2020(Y) 2 JUDGMENT Dated this the 28th day of February, 2020 Heard Sri. A.Kumar, the learned counsel for the petitioner and Sri. Christopher Abraham, the learned Standing Counsel for respondents.
Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stay of recovery proceedings during the pendency of the appeal.
The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A. No.1536 of 2019, hence can be followed. Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 1st respondent to consider and dispose of the statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The Mavilayi Service Co-operative Bank Ltd, v. The Commissioner of WP(C).No.5992 OF 2020(Y) 3 Income Tax, Calicut [2019 (2) KHC 287] and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. S.V. BHATTI
JUDGE SR
WP(C).No.5992 OF 2020(Y) 4
Appendix — schedule of exhibits
Recent GST High Court judgments
Search GST case law →- Manoj Kumar Prop M K Steel Traders vs. Additional Commissioner, Central Goods And Services Tax & Anr.Delhi · 28 Oct 2026
- M/S. Rohit Medical Systems vs. Commissioner Of Delhi Goods And Services Tax And Anr.Delhi · 28 Oct 2026
- Manoj Kumar Prop M K Steel Traders vs. Additional Commissioner, Central Goods And Services Tax & Anr.Delhi · 28 Oct 2026
- Shivam Kumar vs. The State Of BiharPatna · 28 Oct 2026
- M/S Rajkalpana Travels PVT. LTD. vs. Commissioner CGST, Delhi North CommissionerateDelhi · 28 Oct 2026
