THE PATTIKKAD SERVICE CO-OPERATIVE BANK LTD vs. THE COMMISSIONR OF INCOME TAX

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WP(C)/16171/2016HC KeralaKLHC01063595201629 April 2016Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority, the Commissioner of Income Tax (Appeals), to consider the appeal filed by the petitioner within a period of four months from the date of the order. The Court further directed that all coercive steps for the recovery of the amount due under the assessment order shall be deferred until a decision is taken on the appeal. The writ petition was disposed of with these directions. The judgment did not express any opinion on the merits of the appeal itself, focusing solely on procedural directions.

What were the facts?

The petitioner, Pattikkad Service Co-operative Bank Limited, filed a writ petition before the High Court of Kerala challenging an assessment order for the assessment year 2013-14. The petitioner had preferred an appeal against this order before the Commissioner of Income Tax (Appeals). The writ petition was filed seeking a direction for the expeditious disposal of the appeal and a stay on coercive recovery steps until a decision was rendered. The assessment order was issued by the Income Tax Officer, Ward (4), Tirur, and the appeal was filed before the Commissioner of Income Tax (Appeals), Kozhikode.

What were the issues?

1. Whether the High Court should direct the appellate authority to consider the appeal expeditiously, and if so, within what timeframe? (Question of procedure) 2. Whether coercive steps for recovery of the amount due under the assessment order should be deferred until a decision is taken on the appeal? (Question of mixed law and fact) Assessee's Contentions: The petitioner, the Pattikkad Service Co-operative Bank Limited, argued that an appeal had been filed against the assessment order and sought a direction for its speedy disposal. They also sought a stay on recovery proceedings pending the appeal's outcome. Revenue's Contentions: No specific contentions were recorded for the revenue 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 FRIDAY, THE 29TH DAY OF APRIL 2016/9TH VAISAKHA, 1938 WP(C).No. 16171 of 2016 (V) ---------------------------- PETITIONER: ----------- THE PATTIKKAD SERVICE CO-OPERATIVE BANK LIMITED NO.P 455, PATTIKKAD P.O, MALAPPURAM DISTRICT-679 325, REPRESENTED BY ITS SECRETARY.

BY ADV. SRI.O.D.SIVADAS RESPONDENT(S): -------------- 1.THE COMMISSIONR OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE - 673 001.

2.THE INCOME TAX OFFICER WARD (4), TIRUR - 676 101.

BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/

WP(C).No. 16171 of 2016 (V) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ----------------------- P1 : COPY OF THE CERTIFICATE DATED 7.1.2015 ISSUED BY THE JOINT REGISTRAR OF CO-OP. SOCIETIES (GENERAL), MALAPPURAM.

P2 : COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2013-14.

P3 : COPY OF THE APPEAL DATED 15.03.2016 FILED BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2013-14.

RESPONDENT(S)' EXHIBITS: NIL ----------------------- //TRUE COPY// P.S. TO JUDGE mbr/

A. MUHAMED MUSTAQUE, J. ------------------------------------------------ W.P.(C).No. 16171 of 2016 ------------------------------------------------ Dated this the 29th day of April, 2016 JUDGMENT The petitioner, as against assessment order for the year 2013-14, has preferred an appeal. In view of the above, the appellate authority is directed to consider the appeal within a period of four months after issuing notice to the petitioner. Till a decision is taken, all coercive steps shall be deferred to recover the amount due under the assessment order. The writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUE JUDGE bpr

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