THE PALAKKAD TALUK GOVERNMENT vs. THE INCOME TAX OFFICER,
What did the High Court hold?
The High Court of Kerala, in the interest of justice, directed the 2nd respondent (The Commissioner of Income Tax (Appeals)) to take up the stay application (Ext.P3) filed in the appeal (Ext.P2). The appellate authority was instructed to pass orders on the stay application without much delay, preferably within two months from the date of production of a certified copy of the judgment, after affording a reasonable opportunity of being heard to the petitioner. Until orders are passed on the stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance. The High Court did not decide on the merits of the appeal or the stay application itself, but rather directed the appellate authority to expedite the decision on the stay application.
What were the facts?
The petitioner, The Palakkad Taluk Government Employees Co-operative Society Limited, filed an appeal (Ext.P2) and a stay petition (Ext.P3) against an order (Ext.P1). The petitioner's grievance is that despite the pending stay petition, the assessing authority initiated coercive recovery proceedings for the disputed amounts. The case is before the High Court of Kerala at Ernakulam.
What were the issues?
1. Whether coercive recovery proceedings can be initiated by the assessing authority during the pendency of a stay petition filed in appeal. Assessee's Contention: The petitioner argued that coercive recovery proceedings should not be initiated while their stay application is pending before the appellate authority. Revenue's Contention: The judgment records no specific contention from the revenue regarding the initiation of coercive recovery proceedings during the pendency of the stay petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS FRIDAY, THE 31ST DAY OF JANUARY 2020 / 11TH MAGHA, 1941 WP(C).No.2697 OF 2020(J) PETITIONER/S: THE PALAKKAD TALUK GOVERNMENT EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO.P 758, CIVIL STATION, PALAKKAD-678001, REPRESENTED BY ITS MANAGER, SOBHANA.P.K BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2, AYAKAR BHAVAN, PALAKKAD-678014 2 THE COMMISSIONER OF INCOME TAX(APPEALS) SAKTHAN NAGAR, THRISSUR-680021 OTHER PRESENT: SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.2697 OF 2020(J) 2 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 2697 of 2020 ----------------------------------------- Dated this the 31st day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. Heard Sri.Harisankar V.Menon, learned counsel appearing for the petitioner and Smt.M.M.Jasmine, learned Government Pleader appearing for the respondents. 3. kAfter hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Ext.P3 stay application filed in Ext.P2 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/ counsel, if any, shall pass orders on those applications without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance.
WP(C).No.2697 OF 2020(J) 3 With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. Sd/-
ALEXANDER THOMAS, JUDGE SKS
WP(C).No.2697 OF 2020(J) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT
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