THE KURUVAMBALAM SERVICE CO-OPERATIVE BANK LTD. v. THE COMMISSIONER OF INCOME TAX (APPEALS)/ THE INCOME TAX OFFICER, WARD (4), TIRUR
[Citation -2015-LL-1106-3]

Citation 2015-LL-1106-3
Appellant Name THE KURUVAMBALAM SERVICE CO-OPERATIVE BANK LTD.
Respondent Name THE COMMISSIONER OF INCOME TAX (APPEALS)/ THE INCOME TAX OFFICER, WARD (4), TIRUR
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 06/11/2015
Judgment View Judgment
Keyword Tags stay petition
Bot Summary: No. 33761 of 2015 Dated this the 6th day of November, 2015 JUDGMENT The challenge in the writ petition is against Ext.P5 order passed by the 1st respondent, in an appeal preferred by the petitioner against an assessment order under the Income Tax Act. The case of the petitioner in the writ petition is essentially that, while passing Ext.P5 order, the 1st respondent did not exercise its discretion validly. The learned counsel for the petitioner would submit that the ITA has since been heard and it has been reserved for judgment. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that in Ext.P5 order, the 1st respondent has directed the petitioner to deposit the entire amount confirmed against him by the assessment order, as a condition for hearing the appeal. Inasmuch as the issue involved in the appeal preferred by the petitioner is pending -2- W.P.(C). No. 33761 of 2015 consideration before this Court in ITAs preferred by the petitioner and similarly situated persons, and this Court has granted a complete stay against recovery, pending disposal of the Income Tax Appeal, I quash Ext.P5 order and direct the 1st respondent to consider and pass orders in Ext.P2 appeal preferred by the petitioner, within a period of three months, after hearing the petitioner. The petitioner shall produce a copy of the writ petition, together with a copy of this judgment before the 1st respondent for further action.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 6TH DAY OF NOVEMBER 2015/15TH KARTHIKA, 1937 WP(C).No. 33761 of 2015 (U) ---------------------------- PETITIONER : ---------------------- KURUVAMBALAM SERVICE CO-OPERATIVE BANK LTD. F 1638, CHEMMALASSERY P.O., MALAPPURAM, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT(S): ---------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOZHIKODE- 673 001. 2. INCOME TAX OFFICER, WARD (4), TIRUR -676 101. R1 & R2 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-11-2015, COURT ON SAME DAY DELIVERED FOLLOWING: sts WP(C).No. 33761 of 2015 (U) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1: COPY OF ASSESSMENT ORDER DATED 7/3/2015 ISSUED BY 2ND RESPONDENT P2: COPY OF APPEAL DATED 30/4/2015 FILED BEFORE 1ST RESPONDENT P3: COPY OF STAY PETITION DATED 8/04/2015 FILED BEFORE 1ST RESPONDENT P4: COPY OF STAY ORDER DATED 23/8/2014 ISSUED BY THIS HON'BLE COURT IN IA.NO.2573/2014 IN ITA NO.198 OF 2014. P5: COPY OF ORDER DATED 21/9/2015 ISSUED BY 1ST RESPONDENT RESPONDENT(S)' EXHIBITS: NIL ------------------------------------------ /TRUE COPY/ P.A.TO JUDGE sts A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 33761 of 2015 ===================================================== Dated this 6th day of November, 2015 JUDGMENT challenge in writ petition is against Ext.P5 order passed by 1st respondent, in appeal preferred by petitioner against assessment order under Income Tax Act. case of petitioner in writ petition is essentially that, while passing Ext.P5 order, 1st respondent did not exercise its discretion validly. It is submitted that main issue involved in appeal is also subject matter of ITA before this Court, in which this Court had granted complete stay against recovery of amounts confirmed against petitioner during pendency of appeal. learned counsel for petitioner would submit that ITA has since been heard and it has been reserved for judgment. It is in meanwhile, that Ext.P5 order has been passed in appeals preferred by petitioner on same issue. 2. On consideration of facts and circumstances of case as also submissions made across bar, I find that in Ext.P5 order, 1st respondent has directed petitioner to deposit entire amount confirmed against him by assessment order, as condition for hearing appeal. Inasmuch as issue involved in appeal preferred by petitioner is pending -2- W.P.(C). No. 33761 of 2015 consideration before this Court in ITAs preferred by petitioner and similarly situated persons, and this Court has granted complete stay against recovery, pending disposal of Income Tax Appeal, I quash Ext.P5 order and direct 1st respondent to consider and pass orders in Ext.P2 appeal preferred by petitioner, within period of three months, after hearing petitioner. I make it clear that, pending disposal of appeal, recovery steps, if any, initiated against petitioner for recovery of amounts confirmed against petitioner by Ext.P1 assessment order, shall be kept in abeyance. petitioner shall produce copy of writ petition, together with copy of this judgment before 1st respondent for further action. writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /06.11.15 KURUVAMBALAM SERVICE CO-OPERATIVE BANK LTD. v. COMMISSIONER OF INCOME TAX (APPEALS)/ INCOME TAX OFFICER, WARD (4), TIRUR
Report Error