THE GOA STATE CO OP. BANK LTD. THROUGH ITS MANAGING DIRECTOR (INCHARGE) SHRI. S. N. BORKAR., vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) AND ANR.,

WP/201/2013HC BombayHCBM05000767201324 April 2013Author: A. P. LAVANDE,U. V. BAKRE2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the writ petition could be conveniently disposed of by directing the Commissioner of Income Tax (Appeals) to decide the stay application expeditiously. The Commissioner of Income Tax (Appeals) was directed to decide the stay application dated February 28, 2013, within a period of eight weeks from the date of the order. The interim protection granted by the High Court on March 19, 2013, was to continue until the disposal of the stay application. If an adverse order was passed on the stay application, the interim protection would continue for two weeks thereafter. The High Court did not decide the merits of the appeal or the stay application itself.

What were the facts?

The petitioner, The Goa State Co-op. Bank Ltd., filed an appeal against an order passed by the Assessment Officer to the Commissioner of Income Tax (Appeals) on February 25, 2013. Subsequently, on February 28, 2013, the petitioner filed an application seeking a stay of the demand. The petitioner's grievance, brought before the High Court of Bombay at Goa through a writ petition, was that their stay application had not been decided. The High Court noted that an interim protection had been granted on March 19, 2013.

What were the issues?

1. Whether the High Court should entertain a writ petition when the primary grievance is the non-disposal of a stay application filed before the Commissioner of Income Tax (Appeals)? (Question of law and procedure). The petitioner argued that their stay application had not been decided, which was the basis of their writ petition. The revenue did not record any specific arguments against entertaining the writ petition or on the merits of the stay application at this stage.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 201 OF 2013 THE GOA STATE CO OP. BANK LTD. THROUGH ITS MANAGING DIRECTOR (INCHARGE) SHRI. S. N. BORKAR., ... Petitioner Versus THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) AND ANR., ... Respondents Mr. S. R. Rivonkar, Advocate for the petitioner. Ms. A. Dessai, Advocate for the respondents. Coram:- A. P. LAVANDE & U. V. BAKRE, JJ. Date:- 24th April, 2013 P.C. Affidavit-in-rejoinder filed by the petitioner is taken on record. 2. Heard Advocate Mr. Rivonkar for the petitioner and Advocate Ms. Dessai for the respondents. 3. Admittedly, the petitioner has filed an appeal against the order passed by the Assessment Officer to the Commissioner of Income Tax (Appeals) on 25/02/2013. On 28/02/2013, the petitioner has also filed an application seeking stay of the demand. 4. The grievance made by the petitioner is that the stay application has not been decided. 5. In our considered opinion, the writ petition can be conveniently disposed of by directing the Commissioner of Income Tax (Appeals) to decide the application for stay dated 28/02/2013 filed by the

petitioner expeditiously. Hence, the Commissioner of Income Tax (Appeals) is directed to decide the application for stay dated 28/02/2013 filed by the petitioner expeditiously and in any case, within a period of eight weeks from today. 6. Interim protection granted by this Court on 19/03/2013 to continue till the disposal of the stay application. In case any adverse order is passed on the stay application of the petitioner, the interim protection granted by this Court to continue for a period of two weeks thereafter. 7. Writ Petition stands disposed of. A. P. LAVANDE, J. U. V. BAKRE, J. SMA

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