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

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WP(C)/1158/2019HC KeralaKLHC01003137201915 January 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay application (Ext.P3) within a period of two months. The Court further 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 in terms of this direction. No specific issue was left undecided.

What were the facts?

The petitioner, Kallamkunnu Service Co-operative Bank Limited, filed an appeal against an assessment order (Ext.P1) under the Income Tax Act before the Commissioner of Income Tax (Appeals) (the second respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to stay recovery proceedings. The 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. The petitioner contended that they have filed an appeal and a stay application before the second respondent and sought a direction for the timely disposal of the stay application. The revenue did not record any specific contentions in the judgment.

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.1158 of 2019 PETITIONER/S: KALLAMKUNNU SERVICE CO-OPERATIVE BANK LIMITED NO.R.314, KALLAMKUNNU, P.O NADAVARAMBA, THRISSUR-680 661, REPRESENTED BY ITS SECRETARY SRI.GANESH C.K BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD2(2), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- PIN 680 001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- PIN-680 001. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES 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.1158 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.1158 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 12.01.2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12.01.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE ln

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