M/S.KIDANGOOR SERVICE CO-OPERATIVE BANK LTD. vs. THE COMMISSIONER OF INCOME TAX

WP(C)/14206/2015HC KeralaKLHC01060046201512 May 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the 1st respondent (Commissioner of Income Tax (Appeals)) to dispose of the stay application within two months. Furthermore, all recovery proceedings pursuant to the assessment order were ordered to be kept in abeyance until the disposal of the stay application. The writ petition was disposed of with these directions. No specific finding was made on the merits of the assessment order itself, as the focus was on the procedural aspect of the pending appeal and stay petition.

What were the facts?

The petitioner, M/s. Kidangoor Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by an assessment order dated March 19, 2015, passed by the Income Tax Officer (2nd respondent). The petitioner had filed an appeal (Ext.P3) and a stay petition (Ext.P4) before the Commissioner of Income Tax (Appeals) (1st respondent), which were pending. The petitioner sought a direction for the disposal of the stay application and a stay on recovery proceedings. The High Court noted a correction to the judgment, substituting "2nd respondent" with "1st respondent" in paragraph 2.

What were the issues?

1. Whether the High Court should direct the appellate authority to dispose of the stay application within a specified period, and if so, what should be the period? (Question of procedure and administrative direction). The petitioner contended that their appeal and stay petition were pending before the appellate authority and sought a direction for their expeditious disposal. The revenue did not record any specific arguments against this procedural request 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 TUESDAY, THE 12TH DAY OF MAY 2015/22ND VAISAKHA, 1937 WP(C).No. 14206 of 2015 (A) --------------------------------------- PETITIONER(S): ----------------------- M/S.KIDANGOOR SERVICE CO-OPERATIVE BANK LTD. NO. 3431, KIDANGOOR P.O., KIDANGOOR, KOTTAYAM, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPELAS), AYAKAR BHAVAN, KOTTAYAM - 686 001. 2. THE INCOME TAX OFFICER, WARD 5, KOTTAYAM - 686 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-05- 2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 14206 of 2015 (A) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: COPY OF THE CERTIFICATE DTD.19.11.2014 ISSUED BY THE JOINT REGISTERAR OF CO-OPERATIVE SOCIETIES, KOTTAYAM. EXT.P2: COPY OF THE ASSESSMENT ORDER DATED 19/03/2015 ISSUED BY THE 2ND RESPONDENT. EXT.P3: COPY OF THE APPEAL DATED 20/04/2015 FILED BEFORE THE 1ST RESPONDENT. EXT.P4: COPY OF THE STAY PETITION DATED 28/04/2015 FILED BEFORE THE 1ST RESPONDENT. EXT.P5: COPY OF THE STAY ORDER DTD.23.10.2014 ISSUED BY THIS HON'BLE COURT IN IA.NO.2573 OF 2014 IN ITA NO.198 OF 2014. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/

A. MUHAMED MUSTAQUE, J. = = = = = = = = = = = = = W.P.(C) No.14206 of 2015 = = = = = = = = = = = = = = Dated this the 12 th day of May, 2015 JUDGMENT Being aggrieved of Ext.P2 assessment order passed by the 2nd respondent, the petitioner has preferred Ext.P3 appeal, along with Ext.P4 petition for stay, which are pending consideration before the second respondent. 2. In view of the pendency of the application, there shall be a direction to the 2nd respondent appellate authority to dispose of the stay application within two months till the disposal of the stay application. All recovery proceedings pursuant to assessment order shall be kept in abeyance. The writ petition is disposed of. Sd/- A. MUHAMED MUSTAQUE, JUDGE

sj The word “2nd respondent” occurring in the second line of paragraph 2 of the judgment dated 12.05.2015 in W.P.(C). No.14206/2015 is corrected and substituted as “1st respondent” as per order dated 27/07/2015 in I.A.No.10278/2015.

Recent GST High Court judgments

Search GST case law →