THE NAGALASSERY SERVICE CO-OPERATIVE BANK vs. THE INCOME TAX OFFICER

WP(C)/5937/2018HC KeralaKLHC01037527201822 February 20183 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to dispose of the petitioner's stay application within a period of two months. The Court also ordered that coercive steps pursuant to the impugned assessment orders, which are under appeal, shall be deferred until the disposal of the stay application. The writ petition was disposed of with these directions. The judgment does not delve into the merits of the assessment orders or the grounds for appeal.

What were the facts?

The petitioner, The Nagalassery Service Co-operative Bank Ltd, has filed a writ petition before the High Court of Kerala challenging assessment orders for the assessment years 2013-14 and 2015-16, issued by the Income Tax Officer (1st respondent). The petitioner has also filed appeals and stay petitions before the Commissioner of Income Tax (Appeals) (2nd respondent) against these assessment orders. The present writ petition seeks a direction for the expeditious disposal of the pending stay application before the 2nd respondent.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending stay application within a specified period, considering the petitioner's pending appeal. Assessee's Contention: The petitioner argues that their stay application is pending before the 2nd respondent, and they seek a direction for its timely disposal. The petitioner relies on the general principle of expeditious disposal of quasi-judicial proceedings. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay application or 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 THURSDAY, THE 22ND DAY OF FEBRUARY 2018 / 3RD PHALGUNA, 1939 WP(C).No. 5937 of 2018 PETITIONER(S) ------------ THE NAGALASSERY SERVICE CO-OPERATIVE BANK LTD, KOOTANAD POST,KOOTANAD,PALAKKAD-679533,REPRESENTED BY ITS SECRETARY,KRISHNAKUMAR.N. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT,WARD NO.3,PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX(APPEALS), INCOME TAX DEPARTMENT,THRISSUR-680001. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS

WP(C).No. 5937 of 2018 (N) ------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXT.P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXT.P1(A) COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT EXT.P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS - NIL ------------------------------ /TRUE COPY/

PS TO JUDGE TS

A. MUHAMED MUSTAQUE, J. ......................................... W.P.(C).No.5937 of 2018 .......................................... Dated this the 22nd day of February, 2018. JUDGMENT In the light of the fact that the petitioner's stay application is pending in Income Tax Appeal before the 2nd respondent, there shall be a direction to the 2nd respondent to dispose of that application within a period of two months. Till then coercive steps pursuant to the impugned assessment order in the appeal shall be deferred. The writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUE, JUDGE. cl

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