THE SREEKRISHNAPURAM SERVICE CO-OPERATIVE BANK LTD. vs. THE ADDITIONAL /JOINT/DY./ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,

WP(C)/15814/2022HC KeralaKLHC01031704202213 May 2022Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition. Recognizing the limited prayer of the petitioner for the disposal of their appeal and stay petition, the Court disposed of the writ petition with specific directions. The respondents were directed to hear and dispose of Ext.P2 appeal at the earliest. Furthermore, the respondents were directed to take up Ext.P3 stay petition and hear and dispose of it within three months. As an interim measure, coercive steps for recovery were ordered to remain stayed until the disposal of the stay petition. The Court did not decide on the merits of the appeal or the stay petition itself, but rather directed their timely adjudication.

What were the facts?

The petitioner, The Sreekrishnapuram Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala. The petition was directed against the respondents, the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi, and the National Faceless Appeal Centre, Delhi. The petitioner's limited prayer was for the disposal of their appeal (Ext.P2) and stay petition (Ext.P3). The assessment years are not specified. The procedural history involves the filing of an appeal and a stay petition before the revenue authorities.

What were the issues?

1. Whether the High Court should entertain a writ petition for a direction to dispose of an appeal and stay petition pending before the revenue authorities? (Question of law) The petitioner contended that their limited prayer was for the expeditious disposal of their pending appeal and stay petition. The revenue, represented by Standing Counsel, took notice. No specific arguments were recorded for the revenue regarding the maintainability of the writ petition or the merits of the appeal/stay petition. The court did not record any arguments from the revenue's side beyond taking notice.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 15814 OF 2022 PETITIONER: THE SREEKRISHNAPURAM SERVICE CO-OPERATIVE BANK LTD. F 1213, SREEKRISHNAPURAM P.O, PALAKKAD- 679 513, REPRESENTED BY ITS SECRETARY, ULLASKUMAR C. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ADDITIONAL /JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E- ASSESSMENT CENTRE, DELHI- 110 001. 2 NATIONAL FACELESS APPEAL CENTRE, DELHI 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. SRI.JOSE JOSEPH, (SC) SRI.SAYYED MURTHALA THANGAL, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 15814 OF 2022 2 T.R. RAVI, J. ---------------------------------------- W.P.(C). No. 15814 of 2022 ------------------------------------------- Dated this the 13th day of May, 2022 JUDGMENT Admit. Standing Counsel takes notice for respondents. The limited prayer in the writ petition is for a disposal of Ext.P2 appeal and Ext.P3 stay petition. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the respondents to hear and dispose of Ext.P2 appeal at the earliest. There will be a further direction to the respondents to take up Ext.P3 stay petition and hear and dispose of the same within three months. Coercive steps for recovery shall remain stayed till the disposal of the stay petition. Sd/- T.R.RAVI JUDGE Pn

WP(C) NO. 15814 OF 2022 3 APPENDIX OF WP(C) 15814/2022 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 23.03.2022. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22.04.2022. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22.04.2022.

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