AVANAKUZHI SERVICE CO-OPERATIVE BANK LTD V. THE COMMISSIONER OF INCOME TAX(APPEALS)

WP(C)/21795/2016

AI Insights

The case involves Avanakuzhi Service Co-operative Bank Ltd., which filed a writ petition against the Commissioner of Income Tax (Appeals) and the Income Tax Officer, Ward 2(2), challenging the recovery actions based on the assessment orders for the financial years 2010-11, 2011-12, and 2012-13. The petitioner had filed appeals against these orders along with stay petitions, which were pending before the appellate authority. The main legal issue was whether the recovery actions should continue despite the pending appeals and stay petitions. The court did not delve into the merits of the case but focused on the procedural aspect of ensuring that the appellate authority considers the stay petitions promptly.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 699484 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-06-2016
• Assessment Year: misc
• Other Referred Cases: W.P[C]NO.10053/2015
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: BABU NAIR
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 28TH DAY OF JUNE 2016/7TH ASHADHA, 1938 WP(C).No. 21795 of 2016 (V) ---------------------------- PETITIONER: ----------- AVANAKUZHI SERVICE CO-OPERATIVE BANK LTD., NO.2387, TANNIMOODU.P.O., THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS SECRETARY, M.L.SHAJI, S/O.MADHAVAN NAIR. BY ADV. SRI.BABU S. NAIR RESPONDENT(S): -------------- 1.THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIYAR, THIRUVANANTHAPURAM, PIN-695 003. 2.THE INCOME TAX OFFICER, WARD 2(2), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, AAYAKAR BHAVAN, KOWDIYAR, THIRUVANANTHAPURAM, PIN-695 003. BY SRI.K.M.V.PANDALAI, CG THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 21795 of 2016 (V) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ----------------------- P1 : TRUE COPY OF THE CERTIFICATE ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL), THIRUVANANTHAPURAM DATED, 31.3.1999. P2 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 3.3.2016 FOR THE FINANCIAL YEAR 2010-11. P3 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 3.3.2016 FOR THE FINANCIAL YEAR 2011-12. P4 : TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 3.3.2016 FOR THE FINANCIAL YEAR 2012-13. P5 : TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED, 4.4.2016, AGAINST THE ASSESSMENT ORDER FOR THE YEAR - 2010-11. P6 : TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED, 4.4.2016, AGAINST THE ASSESSMENT ORDER FOR THE YEAR - 2011-12. P7 : TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED, 4.4.2016, AGAINST THE ASSESSMENT ORDER FOR THE YEAR - 2012-13. P8 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED, 7.4.2016 IN THE APPEAL AGAINST THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR, 2010-11. P9 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED, 7.4.2016 IN THE APPEAL AGAINST THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR, 2011-12. P10 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED, 7.4.2016 IN THE APPEAL AGAINST THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR, 2012-13. P11 : TRUE COPY OF THE JUDGMENT DATED, 27.3.2015 IN W.P[C]NO.10053/2015 OF THIS HON'BLE COURT. RESPONDENT(S)' EXHIBITS: NIL ----------------------- //TRUE COPY// P.S. TO JUDGE mbr/ A.M.SHAFFIQUE, J. ------------------------------------ W.P.(C).No.21795 of 2016 ----------------------------------- Dated this the 28th day of June, 2016 J U D G M E N T Petitioner has filed Exts.P5 to P7 appeals before the 1st respondent and along with the appeals, petitioner has also filed Exts.P8 to P10 applications for stay. It is submitted that during the pendency of the appeals, steps are being taken by the respondent authorities for recovering the amount pursuant to Exts.P2 to P4 assessment orders. 2. Having regard to the fact that an appeals are pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petitions on merits within a specified time and in the meantime, the recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: (i) The 1st respondent shall consider the stay petitions filed along with the appeals within a period of one month from the date of receipt of a copy of the judgment. (ii) In the meantime, the demand made in terms of Exts.P2 to P4 shall be kept in abeyance. Sd/- A.M.SHAFFIQUE, JUDGE. AV "