THE ALAPPUZHA DISTRICT CO-OP BANK LTD. vs. ADDL. COMMISSIONER OF INCOME TAX, ALAPPUZHA

WP(C)/21138/2014HC KeralaKLHC01066759201413 August 20144 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority (the 2nd respondent) to dispose of the stay applications (Exts.P4 and P4(a)) within one month from the date of the order. The Court further ordered that coercive proceedings against the petitioner be stayed until the appellate authority passes an order on the stay petitions. The order passed by the appellate authority on the stay petitions will then determine the matter thereafter. The petitioner was directed to furnish a copy of the judgment to the appellate authority for compliance. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, The Alapuzha District Co-operative Bank Ltd., is challenging assessment orders for assessment years 2010-11 and 2011-12, issued by the Additional Commissioner of Income Tax (respondent 1). The petitioner filed appeals (Exts.P2 and P2(a)) along with stay petitions (Exts.P4 and P4(a)) before the Commissioner of Income Tax (Appeals) (respondent 2). These appeals and stay petitions were pending. The petitioner filed this writ petition because coercive proceedings were allegedly threatened while the appeals and stay petitions were still undecided. The Assistant Commissioner of Income Tax (respondent 3) is also a party.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive proceedings pending the disposal of their appeals before the Commissioner of Income Tax (Appeals)? (Question of mixed law and fact, concerning the powers of the appellate authority under the Income Tax Act, 1961). The petitioner argued that coercive proceedings were threatened while their appeals and stay petitions were pending before the appellate authority. They sought a direction for the speedy disposal of the stay petitions and a stay on coercive actions until such disposal. The revenue did not record any specific arguments 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 K.VINOD CHANDRAN WEDNESDAY, THE 13TH DAY OF AUGUST 2014/22ND SRAVANA, 1936 WP(C).No. 21138 of 2014 (N) ---------------------------------------- PETITIONER : ---------------------

THE ALAPPUZHA DISTRICT CO-OPERATIVE BANK LTD., HEAD OFFICE, P.B.NO.104, ALAPPUZHA, REPRESENTED BY ITS GENERAL MANAGER, JOLLY JOHN.

BY ADVS.SRI.HARISANKAR V. MENON

SMT.MEERA V.MENON RESPONDENTS : -------------------------- 1. ADDITIONAL COMMISSIONER OF INCOME TAX, ALAPPUZHA RANGE, ALAPPUZHA - 688 001. 2. COMMISSIONER OF INCOME TAX (APPEALS) IV, KERA BHAVAN, ERNAKULAM - 682 015. 3. ASST.COMMISSIONER OF INCOME TAX, CIRCLE - I, ALAPPUZHA - 688 001.

BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 21138 of 2014 (N) APPENDIX PETITIONER(S)' EXHIBITS: -------------------------------------- EXT.P1 : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT. EXT.P1(A): COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT. EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2(A): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 : COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P3(A): COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P4 : COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd.

K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C).No.21138 of 2014 ---------------------------------------- Dated this the 13th day of August, 2014 J U D G M E N T Exts.P1 and P1(a) are the assessment orders passed against the petitioner for the years 2010-11 and 2011-12. Against these orders, petitioner filed Exts.P2 and P2(a) appeals, which is accompanied by Exts.P4 and P4(a) stay petitions before the 2nd respondent. The appeal and the stay petitions are pending before the 2nd respondent. In the meanwhile, it is alleged, coercive proceedings have been threatened. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Exts.P4 and P4(a) stay applications within a period of one month from today and the coercive proceedings be stayed until such orders are passed; which

W.P(C) No.21138/2014 ::2:: order shall determine the matter thereafter.

Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. Writ petition disposed of.

Sd/-

K.VINOD CHANDRAN, Judge jma //true copy// P.A to Judge

Recent GST High Court judgments

Search GST case law →