THE NJEEZHOOR SERVICE CO-OPERATIVE BANK LTD.NO.136 vs. THE INCOME TAX OFFICER

WP(C)/14290/2014HC KeralaKLHC01059912201406 June 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to consider the petitioner's stay petition (Ext.P7) within one month from the date of the order. Furthermore, the Court ordered that any coercive steps taken against the petitioner be kept in abeyance until the 2nd respondent passes an order on the stay petition. The order passed by the 2nd respondent on the stay petition would then determine the matter thereafter. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, The Neezhoor Service Co-operative Bank Ltd., received an assessment order dated January 16, 2014, from the Income Tax Officer (1st respondent) under Section 143(3) of the Income Tax Act. The petitioner filed an appeal and a stay petition before the Commissioner of Income Tax (Appeals) (2nd respondent). During the pendency of these proceedings, coercive steps were initiated against the petitioner. Consequently, the petitioner filed this writ petition before the High Court of Kerala seeking intervention.

What were the issues?

1. Whether the High Court should intervene in the pending appeal and stay petition before the appellate authority when coercive steps have been initiated against the assessee? The assessee contended that coercive steps were initiated despite the pendency of their appeal and stay petition before the 2nd respondent. The assessee sought a direction from the High Court to halt these coercive measures. The revenue did not record any specific arguments in the judgment regarding the initiation of coercive steps or the assessee's plea for a stay.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 6TH DAY OF JUNE 2014/16TH JYAISHTA, 1936 WP(C).NO. 14290 OF 2014 (I) --------------------------------------- PETITIONER: ------------------- THE NJEEZHOOR SERVICE CO-OPERATIVE BANK LTD.NO.136, THIRUVAMPADY P.O., NEEZHOOR, KOTTAYAM, REPRESENTED BY ITS SECRETARY MRS. AMBIKA DEVI. BY ADV. SRI.RAMESH CHERIAN JOHN. RESPONDENTS: ------------------------ 1. THE INCOME TAX OFFICER, WARD IV, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOTTAYAM RANGE, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) V, VITH FLOOR, KERA BHAVAN, S.R.V.H.S ROAD, COCHIN - 11. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv.

W.P.(C).NO.14290/2014 - I: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 : TRUE COPY OF THE CERTIFICATE ISSUED BY THE ASSISTANT - REGISTRAR OF CO-OPERATIVE SOCIETY DATED 13.12.2013. EXHIBIT P2 : TRUE COPY OF THE ORDER OF ASSESSMENT DATED 16.01.2014 COMPLETED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT. EXHIBIT P3 : TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL. EXHIBIT P4 : TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF TAX DATED 17.02.2014. EXHIBIT P5 : TRUE COPY OF THE LETTER DATED 26.03.2014. EXHIBIT P6 : TRUE COPY OF THE ORDER GRANTING CONDITIONAL STAY DATED 15.05.2014 PASSED BY THE 1ST RESPONDENT. EXHIBIT P7 : TRUE COPY OF THE PETITION FOR STAY DATED 26.05.2014. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv.

K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 14290 of 2014 - - - - - - - - - - - - - - - - Dated 6th June, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P2 is the assessment order passed against the petitioner against which, the petitioner filed Ext.P3 appeal and Ext.P7 stay petition. During the pendency of appeal and stay petition before the 2nd respondent, coercive steps have been initiated against the petitioner. It is in this context, the writ petition is filed.

In the above circumstances, it is directed that the 2nd respondent shall consider Ext.P7 stay petition within a period of one month from today and in the meanwhile, coercive steps taken against the petitioner shall be kept in abeyance until such orders are passed, which orders shall

WP(C).14290/14 2 determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//

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