KADANNAMANNA SERVICE CO-OPERATIVE BANK LIMITED NO.10561, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

WP(C)/2502/2019HC KeralaKLHC01006651201928 January 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 1st respondent, the Commissioner of Income Tax (Appeals), to consider the stay application filed by the petitioner within a period of two months. This consideration is to be done after issuing notice to the petitioner. Furthermore, the Court ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The High Court disposed of the writ petition with these directions.

What were the facts?

The petitioner, Kadannamanna Service Co-operative Bank Limited, filed an appeal against an assessment order (Ext.P1) before the Commissioner of Income Tax (Appeals) (1st respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3). This writ petition was filed before the High Court of Kerala seeking a direction for the disposal of the stay application.

What were the issues?

1. Whether the 1st respondent (Commissioner of Income Tax (Appeals)) should be directed to consider the stay application filed by the petitioner within a specified period? Assessee's Contention: The petitioner sought a direction from the High Court for the expeditious disposal of their stay application. The judgment does not record any specific arguments made by the revenue.

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 A.MUHAMED MUSTAQUE MONDAY,THE 28TH DAY OF JANUARY 2019 / 8TH MAGHA, 1940 WP(C).No.2502 of 2019 PETITIONER: KADANNAMANNA SERVICE CO-OPERATIVE BANK LIMITED NO.10561, KADANNAMANNA P.O., MANAKADA VIA, MALAPPURAM-679324, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOZHIKODE-673001. 2 THE INCOME TAX OFFICER, WARD(4), TIRUR-676001. OTHER PRESENT: K M V PANDALAI, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.2502/2019 2

J U D G M E N T The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 1st respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the 1st respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.2502/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 19.12.2018 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2016-17. EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-17. EXHIBIT P3 COPY OF THE STAY PETITION FILED IN THE APPEAL FILED BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-17. EXHIBIT P4 COPY OF THE SAID ORDER DATED 10.01.2018 ISSUED BY THE ITAT, COCHIN BENCH. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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