TRIVANDRUM SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER, WARD-I.

WP(C)/22821/2015HC KeralaKLHC01068659201529 July 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

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What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to consider the stay application filed by the petitioner within a period of three months after issuing notice to the petitioner. Furthermore, the Court ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The petitioner was directed to furnish a copy of the judgment to the Commissioner of Income Tax (Appeals) for compliance. The Court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of the stay application.

What were the facts?

The petitioner, Trivandrum Service Co-operative Bank Ltd., filed a writ petition challenging the assessment order dated February 23, 2015, for the assessment year 2010-11. The petitioner had filed an appeal against this order before the Commissioner of Income Tax (Appeals) and also submitted a stay application. The petitioner also received a notice dated June 29, 2015, from the Income Tax Officer. The writ petition was filed to seek directions regarding the pending appeal and stay application.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to consider the stay application filed by the petitioner in relation to the assessment year 2010-11? Assessee's Contention: The assessee (petitioner) sought a direction for the expeditious disposal of its stay application pending before the Commissioner of Income Tax (Appeals). The assessee relied on the fact that an appeal had been filed against the assessment order and a stay application was also submitted. Revenue's Contention: No specific arguments were recorded for the revenue in this 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 WEDNESDAY, THE 29TH DAY OF JULY 2015/7TH SRAVANA, 1937 WP(C).No. 22821 of 2015 (C) ---------------------------- PETITIONER: ------------------- TRIVANDRUM SERVICE CO-OPERATIVE BANK LTD., GOVERNMENT PRESS ROAD, PUTHENCHANTHA, TRIVANDRUM - 1, REPRESENTED BY THE SECRETARY. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.O.A.NURIYA SMT.ROSIE ATHULYA JOSEPH RESPONDENT(S): -------------------------- 1. THE INCOME TAX OFFICER, WARD 2 (1), THIRUVANANTHAPURAM - 695 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM - 695 001. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/

WP(C).No. 22821 of 2015 (C) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.15 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2. TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P3. TRUE COPY OF THE STAY PETITION FOR THE YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4. TRUE COPY OF THE NOTICE ISSUED BY THE FIRST RESPONDENT DATED 29.6.15 ISSUED TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE mbr/

A.MUHAMED MUSTAQUE, J. ***************************************************************************** W.P.(C) No.22821 of 2015 ****************************************************************************** Dated this the 29th day of July, 2015 JUDGMENT The petitioner, impugning Ext.P1 assessment order, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. 2. Considering the facts and circumstances, there shall be a direction to the second respondent to consider the stay application within a period of three months after issuing notice to the petitioner. Till the disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. The petitioner is directed to produce a copy of this judgment before the second respondent for compliance. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE, JUDGE ln

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