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Karuvannur Service Co-Operative Bank Limited v. the Income Tax Officer

Kerala HC21 Dec 2018WP(C)/42079/2018

Case brief

AI extract

What is this about?

In a writ petition, the Kerala High Court directed the Income Tax authorities to defer coercive steps until the Second Respondent considers the stay petition filed by the Assessee-Petitioner against the assessment order.

What did the court decide?

Directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition.

Karuvannur Service Co-Operative Bank Limited Vs the Income Tax… — Income Tax | Kerala HC (2018)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

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FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940

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WP(C).No. 42079 of 2018

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PETITIONER/S:

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KARUVANNUR SERVICE CO-OPERATIVE BANK LIMITED KARUVANNUR P.O., THRISSUR-680 711, REPRESENTED BY ITS SECRETARY SRI.SUNIL KUMAR.T.R.

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BY ADV. SRI.K.S.HARIHARAN NAIR

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RESPONDENT/S:

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1 THE INCOME TAX OFFICER WARD 2(2), RANGE-2, AAYAKAR BAHVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN-680 001.

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2 THE COMMISISONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN-680 001.

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OTHER PRESENT:

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SRI JOSE JOSEPH, SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P.(C). No. 42079 of 2018

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-2-

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JUDGMENT

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The petitioner, an assessee under the Income Tax Act, on the rolls of the 1^st respondent, questioned the Ext.P1 assessment order, before the 2^nd respondent. The petitioner has also filed a stay petition in the appeal. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition, the petitioner has filed this writ petition.

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Heard the learned counsel for the petitioner and the learned Government Pleader.

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I reckon the petitioner has exercised on time his statutory remedy of filing an appeal. It appears that he has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition.

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Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2^nd

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-3-

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W.P.(C). No. 42079 of 2018

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respondent considers the stay petition. I also hope that the 2^nd respondent will dispose of the stay petition expeditiously.

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Sd/-

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DAMA SESHADRI NAIDU

JUDGE

das

APPENDIX

PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 05.12.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2011-12.

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EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 18.12.2018 AGAINST EXT.P1.

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EXHIBIT P3 COPY OF THE STAY PETITION ON STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE FINANCIAL YEAR DATED 18.12.2018.

Karuvannur Service Co-Operative Bank Limited v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

Karuvannur Service Co-Operative Bank Limited v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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