KUZHUR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

WP(C)/2213/2019HC KeralaKLHC01005840201924 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the 2nd respondent, the Commissioner of Income Tax (Appeals), to consider the stay petitions filed by the petitioner at the earliest, possibly within one month. The Court also directed the respondent authority to defer coercive steps until the 2nd respondent considers the stay petitions. The Court expressed hope that the 2nd respondent would dispose of the stay petitions expeditiously. No specific finding on the merits of the appeals or the stay petitions was made, as the order focuses on procedural relief.

What were the facts?

The petitioner, Kuzhur Service Co-operative Bank Limited, is an assessee facing proceedings for assessment years 2001-2010 and 2010-2011. The assessee filed statutory appeals along with stay petitions before the Commissioner of Income Tax (Appeals), the 2nd respondent. The petitioner apprehended that the respondent authority might take coercive steps before the appellate forum could consider its stay applications. The writ petition was filed before the High Court of Kerala at Ernakulam seeking intervention.

What were the issues?

1. Whether the respondent authority can take coercive steps against the assessee before the Commissioner of Income Tax (Appeals) considers the stay petitions filed by the assessee? (Question of procedure and apprehension). Assessee's Contention: The assessee apprehended coercive steps before the appellate authority could decide on the stay petitions, necessitating judicial intervention. Revenue's Contention: No specific contention from the revenue is recorded in the judgment regarding this issue. The judgment indicates the court heard counsel on either side, implying the revenue was represented.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 2213 of 2019 PETITIONER/S: KUZHUR SERVICE CO-OPERATIVE BANK LIMITED KUZHUR P.O., THRISSUR-680 734, REPRESENTED BY ITS SECRETARY SMT. SUNITHA V.R. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE INCOME TAX OFFICER,WARD 2(2), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-PIN 680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN-680 001. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 2213 of 2019 2 JUDGMENT The petitioner, an assessee under the 1st respondent has been facing the proceedings for the assessment years 2001-2010 and 2010- 2011. It filed Exhibits P2 and P2(a) statutory appeals along with the stay petitions. The petitioner apprehends that before the appellate forum could consider its applications, the respondent authority may take coercive steps. 2. This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent will consider the stay petitions, at the earliest and pass orders possibly within one month. The respondent authority shall defer coercive steps until the 2nd respondent considers the stay petitions. I also hope that the 2nd respondent will dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE

WP(C).No. 2213 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 15.1.2019 ISSUED BY THE IST RESPONDENT FOR THE ASSESSYENT YEAR 2009-10. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 15.1.2019 ISSUED BY THE IST RESPONDENT FOR THE ASSESSYENT YEAR 2010-11. EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 22.1.2019 AGAINST EXT.P1. EXHIBIT P2 A COPY OF APPEAL MEMORANDUM DATED 22.1.2019 AGAINST EXT.P1(A). EXHIBIT P3 COPY OF THE PETITION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2009-10 BEFORE THE 2ND RESPONDENT DATED 22.1.2019. EXHIBIT P3 A COPY OF THE PETITION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2010-11 BEFORE THE 2ND RESPONDENT DATED 22.1.2019. sd

Recent GST High Court judgments

Search GST case law →