UMAYANALLOOR SERVICE CO-OPERATIVE BANK, vs. THE COMMISSIONER OF INCOME TAX(APPELAS),

WP(C)/5220/2020HC KeralaKLHC01014226202024 February 2020Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority (Commissioner of Income Tax (Appeals)) to dispose of the appeal filed by the petitioner within a period of two months from the date of the order. Furthermore, the Court ordered that recovery proceedings shall be kept in abeyance until the disposal of the appeal. The writ petition was disposed of in terms of this direction. No specific issue was left undecided.

What were the facts?

The petitioner, Umayanalloor Service Co-operative Bank, filed an appeal under the Income Tax Act before the Commissioner of Income Tax (Appeals), the first respondent. Concurrently, the petitioner also filed a stay application. The writ petition was filed before the High Court of Kerala seeking directions regarding the disposal of the appeal and stay application.

What were the issues?

1. Whether the High Court should direct the appellate authority to dispose of the appeal and stay application filed by the petitioner. Assessee's Contention: The petitioner, a Co-operative Bank, sought a direction from the High Court for the expeditious disposal of its pending appeal and stay application before the Commissioner of Income Tax (Appeals). Revenue's Contention: The judgment does not record any specific contentions made by the revenue in response to the writ petition.

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 MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5220 OF 2020(B) PETITIONER: UMAYANALLOOR SERVICE CO-OPERATIVE BANK, UMAYANALLOOR P.O., KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.V.JAYAPRADEEP SMT.ANN SUSAN GEORGE SMT.O.A.NURIYA RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX(APPELAS), AAYAKAR BAHVAN KOWDIAR, THIRUVANANTHAPURAM-695 003. 2 INCOME TAX OFFICER WARD NO.4, RAILWAY STATION ROAD, KARBALA JUNCTION, KOLLAM-691 001. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 24th day of February 2020 The petitioner, a Co-operative Bank, filed Ext.P3 appeal under the Income Tax Act before the 1st respondent. The petitioner also moved a stay application as per Ext.P4. Having considered the pendency of the appeal and the stay application as above, the appellate authority is directed to dispose the appeal within a period of two months. Till then, recovery proceedings shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE CERTIFICATE ISSUED BY THE REGISTRAR, CO-OPERATIVE SOCIETIES DATED 17.1.1950. EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 4.12.2019 FOR THE YEAR 2017-2018. EXHIBIT P3 COPY OF THE APPEAL DATED 19.12.2019. EXHIBIT P4 COPY OF THE STAY PETITION DATED 26.12.2019. EXHIBIT P5 COPY OF THE DEMAND NOTICE DATED 5.2.2020. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp

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