KARUVANNUR SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER,

WP(C)/1244/2019HC KeralaKLHC01003141201915 January 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to dispose of the stay application (Ext.P3) within a period of two months. Furthermore, the Court ordered that recovery proceedings pursuant to the impugned assessment order shall be kept in abeyance until the stay application is disposed of. The writ petition was disposed of with these directions. The judgment does not record any decision on the merits of the appeal or the stay application itself, only directing its disposal.

What were the facts?

The petitioner, Karuvannur Service Co-operative Bank Limited, filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals) against an assessment order (Ext.P1) passed under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to stay recovery proceedings. The present 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 High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the stay application filed by the petitioner? (Question of procedure) Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their stay application, implying a need for timely relief against potential recovery proceedings. Revenue's Contention: No specific contention from the revenue is recorded in the judgment regarding the disposal of the stay application.

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 TUESDAY, THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940 WP(C).No.1244 of 2019 PETITIONER/S: KARUVANNUR SERVICE CO-OPERATIVE BANK LIMITED, KARUVANNUR.P.O, THRISSUR-680711, REPRESENTED BY ITS SECRETARY SRI.SUNIL KUMAR.T.R. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2(2), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- PIN-680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- PIN- 680001. BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.1244 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 assessment order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to dispose of Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.1244 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 26/11/2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 11/01/2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11/01/2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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