THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER

WP(C)/5938/2018HC KeralaKLHC01037528201822 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 pending stay application filed by the petitioner within a period of two months. The Court also ordered that coercive steps pursuant to the impugned assessment orders, which were the subject of the appeals before the 2nd respondent, shall be deferred until the disposal of the stay application. The writ petition was disposed of with these directions. No specific findings were made on the merits of the assessment orders or the appeals themselves, as the focus was on the procedural aspect of the pending stay applications.

What were the facts?

The petitioner, The Pattambi Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging assessment orders for the assessment years 2010-11, 2012-13, 2013-14, and 2015-16. These assessment orders were issued by the Income Tax Officer, Ward No. 3, Palakkad. The petitioner had filed appeals against these orders before the Commissioner of Income Tax (Appeals), Thrissur, along with stay petitions. The writ petition was filed because the stay applications were pending before the appellate authority. The judgment does not specify the amounts in dispute.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending stay applications filed by the petitioner? (Question of procedure/administrative direction) The petitioner contended that their stay applications before the 2nd respondent (Commissioner of Income Tax (Appeals)) were pending. They sought a direction for the expeditious disposal of these applications. The revenue did not record any specific arguments in the judgment.

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. 5938 of 2018 PETITIONER(S) THE PATTAMBI SERVICE CO-OPERATIVE BANK LTD., RAZMALL COMPLEX, NEAR BUS STAND, PALLIPPURAM ROAD, PATTAMBI, PALAKKAD - 679 303, REPRESENTED BY ITS SECRETARY, C.GIRIJA. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): 1. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD NO.3, PALAKKAD - 678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, THRISSUR - 680 001. BY ADV. SRI.JOSE JOSEPH, S.C

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. 24.02.2018

WP(C).No. 5938 of 2018 (N) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 31.03.2016. EXHIBIT P1(A). COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT DATED 30.03.2015. EXHIBIT P1(B). COPY OF ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT DATED 28.03.2016. EXHIBIT P1(C). COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT DATED 20.11.2017. EXHIBIT P2. COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010-11 DATED 08.04.2016. EXHIBIT P2(A). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 DATED 24.04.2015. EXHIBIT P2(B). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 DATED 08.04.2016. EXHIBIT P2(C). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 DATED 05.01.2018. EXHIBIT P3. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 08.04.2016. EXHIBIT P3(A). COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 24.04.2015. EXHIBIT P3(B). COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 08.04.2016. EXHIBIT P3(C). COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05.01.2018. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.S.TO JUDGE Msd. 24.02.2018

A. MUHAMED MUSTAQUE, J. ......................................... W.P.(C).No.5938 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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