THE THACHINGANALAM SERVICE CO-OPERATIVE BANK LIMITED NO.10152 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/16583/2016HC KeralaKLHC01064007201629 April 2016Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) (the 1st respondent) to consider and pass orders on the petitioner's appeal (Ext. P3) within a period of four months from the date of receipt of a copy of the judgment, after hearing the petitioner. Furthermore, the Court ordered that recovery steps for the amounts confirmed against the petitioner by the assessment order (Ext. P2) shall be kept in abeyance until orders are passed by the 1st respondent as directed. The writ petition was disposed of with these directions. No specific issue was left undecided; the court provided a clear procedural direction.

What were the facts?

The petitioner, The Thachinganalam Service Co-operative Bank Limited, filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by an assessment order dated February 23, 2016, for the assessment year 2008-09, passed by the Income Tax Officer (Ward 4), Tirur (the 2nd respondent). The petitioner had filed an appeal (Ext. P3) and a stay petition (Ext. P4) before the Commissioner of Income Tax (Appeals) (the 1st respondent). The petitioner's grievance was that recovery steps were being pursued even before the stay petition was considered by the appellate authority. The petitioner sought intervention from the High Court to direct the appellate authority to consider their appeal and stay petition.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to consider and pass orders on the petitioner's appeal and stay petition, and if so, within what timeframe. The petitioner argued that recovery steps were being initiated by the revenue authorities despite the pendency of their appeal and stay petition before the Commissioner of Income Tax (Appeals). They sought a direction for the expeditious disposal of their appeal and a stay on recovery proceedings until a decision was rendered by the appellate authority. The revenue, represented by the Standing Counsel, did not record any specific arguments in the judgment. However, their presence and representation indicate their engagement with the proceedings.

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. 16583 of 2016 (W) ---------------------------- PETITIONER(S): ----------------------- THE THACHINGANALAM SERVICE CO-OPERATIVE BANK LIMITED NO.10152,

THACHINGANADAM P.O., PATTIKKAD VIA,

MALAPPURAM DISTRICT - 679 325,

REPRESENTED BY ITS SECRETARY.

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

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

BY ADV. 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: rs.

WP(C).No. 16583 of 2016 (W) APPENDIX PETITIONER'S EXHIBITS:- P1 COPY OF THE CERTIFICATE DTD. 07.01.2014 ISSUED BY THE JOINT REGISTRAR OF CO-OP. SOCIETIES (GENERAL), MALAPPURAM.

P2 COPY OF THE ASSESSMENT ORDER DTD. 23.02.2016 ISSUED BY THE 2ND RESPONDENT.

P3 COPY OF THE APPEAL DTD. 15.03.2016 FILED BEFORE THE 1ST RESPONDENT.

P4 COPY OF THE STAY PETITION DTD. 15.03.2016 FILED BEFORE THE 1ST RESPONDENT.

RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs.

A.MUHAMED MUSTAQUE, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.16583 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of April 2016 JUDGMENT Against Ext. P2 assessment order for the assessment year 2008-09, the petitioner has preferred Ext.P3 appeal and Ext.P4 stay petition before the 1st respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext. P2 assessment order. 2. Heard both sides. 3. In view of the above, the 1st respondent is directed to consider and pass orders on Ext.P3 appeal within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P2 assessment order shall be kept in abeyance till orders are passed by the 1st respondent as directed above. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE

JUDGE sm/

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