KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

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WP(C)/4836/2014HC KeralaKLHC01050465201405 February 2019Author: HONOURABLE MR.JUSTICE N.NAGARESH3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that there was no point in keeping the writ petition pending as the appeal was under consideration by the appellate authority. Consequently, the writ petition was disposed of. The Court confirmed the interim order passed on 19.02.2014, which stayed the collection of tax as per Ext.P1, and clarified that this interim order would remain in operation until the disposal of Ext.P2 appeal, provided the appeal was still pending. The High Court did not decide on the merits of the appeal itself, but rather on the procedural appropriateness of the writ petition. The ratio is that a writ petition seeking to quash an order and direct expeditious disposal of an appeal is generally not maintainable when the appeal is already pending before the appellate authority, and the High Court may dispose of such a petition by confirming any interim orders and directing the appellate authority to proceed.

What were the facts?

The petitioner, Kerala State Co-operative Agricultural and Rural Development Bank Ltd., filed a writ petition before the High Court of Kerala seeking to quash Ext.P4 and to direct the second respondent (Commissioner of Income Tax Appeals) to dispose of Ext.P2 appeal expeditiously. The writ petition was admitted on 19.02.2014, and an interim order was passed staying the collection of tax as per Ext.P1 order, pending the disposal of the appeal. The High Court noted that the appeal was under consideration by the appellate authority and therefore, there was no point in keeping the writ petition pending.

What were the issues?

1. Whether the High Court should entertain a writ petition seeking to quash an order and direct expeditious disposal of an appeal when the appeal is already pending before the appellate authority? (Question of law) Assessee's Contention: The petitioner sought to quash Ext.P4 and direct the second respondent to dispose of Ext.P2 appeal expeditiously. The petitioner's arguments are implicit in the relief sought, indicating a desire for a swift resolution of their pending appeal. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. The focus of the judgment is on the procedural aspect of the writ petition in light of the pending appeal.

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 N.NAGARESH TUESDAY ,THE 05TH DAY OF FEBRUARY 2019 / 16TH MAGHA, 1940 WP(C).No. 4836 of 2014 PETITIONER: KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD.,TRIVANDRUM. REPRESENTED BY MANAGING DIRECTOR, GEORGE KURIAKOSE BY ADVS. SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SRI.R.SREEJITH RESPONDENTS: 1 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 (2), THIRUVANANTHAPURAM.-695003 2 THE COMMISSIONER OF INCOME TAX APPEALS-1 AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003. BY ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 4836 of 2014 2

JUDGMENT This writ petition has been filed seeking to quash Ext.P4 and also to direct the second respondent to dispose of Ext.P2 appeal, as expeditiously as possible.

2.

When this matter came up for admission on 19.02.2014, this Court passed an interim order staying collection of tax as per Ext.P1 order, pending disposal of the appeal.

3.

In the circumstances, there is no point in keeping this writ petition pending here, since the appeal is under consideration of the appellate authority. Accordingly, this writ petition is disposed of confirming the interim order passed by this Court on 19.02.2014 and making it clear that, the interim order passed by this Court will be in operation till the disposal of Ext.P2 appeal, if the appeal is still pending. N.NAGARESH dlk/05.02.19 JUDGE

WP(C).No. 4836 of 2014 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 19.3.2013 FOR THE YEAR 2010-11 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P3OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P4OF THE ORDER OF THE SECOND RESPONDENT DATED 4.2.2014 FOR THE YEAR 2010-11. EXHIBIT P5OF THE ORDER DATED 26.8.2013 IN WRIT APPEAL NO.1246 OF 2013.

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