KARARINAKAM SERVICE CO-OPERATIVE BANK LTD vs. INCOME TAX OFFICER

WP(C)/23576/2014HC KeralaKLHC01069197201403 September 20143 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay application (Ext.P3) filed by the petitioner within a period of one month from the date of the order. Furthermore, the Court ordered that coercive proceedings pursuant to the assessment order (Ext.P1) shall be kept in abeyance until orders are passed on the stay application. The final decision on the stay application would then determine the further course of action. The Court disposed of the writ petition with these directions.

What were the facts?

The petitioner, Kararinakam Service Co-operative Bank Ltd, is challenging an assessment order dated March 28, 2013, passed by the Income Tax Officer (ITO), Ward-1, Kannur, for the Assessment Year (AY) 2010-11. The petitioner filed a statutory first appeal (Ext.P2) and a stay petition (Ext.P3) before the Commissioner of Income Tax (Appeals) (CIT(A)), who is the 2nd respondent. Both the appeal and the stay petition were pending before the CIT(A). The writ petition was filed seeking a direction to the CIT(A) to dispose of the stay application.

What were the issues?

1. Whether the 2nd respondent (CIT(A)) should be directed to dispose of the stay application (Ext.P3) filed by the petitioner for AY 2010-11 within a specified period? The petitioner sought a direction for the speedy disposal of their pending stay petition. 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 3RD DAY OF SEPTEMBER 2014/12TH BHADRA, 1936 WP(C).No. 23576 of 2014 (V) ---------------------------- PETITIONER(S): -------------------------- KARARINAKAM SERVICE CO-OPERATIVE BANK LTD, KURUVA, KADALAYI (PO), KANNUR-670006 REP. BY ITS SECRETARY K.C. CHANDRAN

BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): ---------------------------- 1. INCOME TAX OFFICER, WARD-1, KANNUR-670006 2. THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I MANANCHIRA, CALICUT-673 001

BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-09- 2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 23576 of 2014 APPENDIX EXHIBITS P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 28.3.2013 PASSED BY R1 AND THE DEMAND NOTICE FOR THE AY 2010-11 P2- TRUE COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER SOCIETY BEFORE R2 FOR THE AY 2010-11 P3- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER SOCEITY BEFORE R2 FOR THE AY 2010-11 //True Copy// P.A. To Judge

K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 23576 of 2014 - - - - - - - - - - - - - - - - Dated 3rd September, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 is the assessment order passed by the 1st respondent for the year 2010-11, against which the petitioner has filed Ext.P2 statutory appeal along with Ext.P3 application for stay which are stated to be pending before the 2nd respondent. 2. In the circumstances detailed above, it is deemed fit that the appellate authority, the 2nd respondent, be directed to dispose of Ext.P3 stay application within a period of one month from today. It is also directed that in the meanwhile, coercive proceedings pursuant to Ext.P1 shall be kept in abeyance and the orders passed on Ext.P3 shall determine the matter, thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN Judge Mrcs

Recent GST High Court judgments

Search GST case law →