Disposed

M/S. Madai Co-Operative Rural Bank Ltd. v. the Income Tax Officer

Kerala HC11 Apr 2019WP(C)/9902/2019

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of a writ petition filed by a cooperative rural bank against income tax authorities. It directed the Commissioner of Income Tax (Appeals) to expeditiously decide pending stay petitions and stayed recovery proceedings for two months.

What did the court decide?

Directed the third respondent to consider and dispose of stay petitions Express P9 to P11 within two months and stayed recovery proceedings for two months.

M/S. Madai Co-Operative Rural Bank Ltd. Vs the Income Tax Officer — Income Tax | Kerala HC (2019)

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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 S.V.BHATTI

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THURSDAY, THE 11TH DAY OF APRIL 2019 / 21ST CHAITHRA, 1941

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WP(C).No. 9902 of 2019

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PETITIONER/S:

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M/S. MADAI CO-OPERATIVE RURAL BANK LTD PAYANGADI P.O.KANNUR-670 303, REPRESENTED BY ITS SERETARY IN-CHARGE P.VIMALA

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BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA

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RESPONDENT/S:

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1 THE INCOME TAX OFFICER

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WARD-1, KANNUR RANGE, KANNUR-670006R

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2 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE 673 001.

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3 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673 001.

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OTHER PRESENT:

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SC SRI. CHRISTOPHER ABRAHAM

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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-2-

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W.P.(C) No. 9902/2019

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J U D G M E N T

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Heard Sri Arun Raj S., the petitioner's counsel and Sri

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Christopher Abraham, the learned Standing Counsel for the respondents.

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The petitioner prays for a direction to the third respondent to consider and dispose of Exts.P9 to P11 stay petitions expeditiously.

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Having regard to the circumstances of the case the writ petition is disposed of directing the third respondent to consider and dispose of Exts.P9 to P11 stay petitions as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment.

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The recovery proceedings pursuant to the orders under appeal

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before the third respondent are stayed for two months from today.

Sd/-

S.V.BHATTI

JUDGE

jjj

W.P.(C) No. 9902/2019

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-3-

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2015 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT FOR THE AY 2013-14 EXHIBIT P2 TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2013-14 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 17.12.2016 PASSED UNDER SECTION 143(3) FOR THE AY 2014-15 EXHIBIT P4 TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2014-15 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.12.2018 PASSED UNDER SECTION 143(3) FOR THE AY 2016-17 EXHIBIT P6 TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONERS BEFORE THE 3RD RESPONDENT FOR THE AY 2016-17 EXHIBIT P7 TRUE COPY OF THE APPLICATION OF STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT INTERALIA FOR THE AY 2013-14,2014-2015 AND 2016-17 EXHIBIT P8 TRUE COPY OF THE ORDER DATED 27.3.2019 PASSED BY THE 2ND RESPONDENT, PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE INTERALIA FOR THE AYS 2013-14, 2014-15 AND 2016-17

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W.P.(C) No. 9902/2019

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EXHIBIT P9 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2013-14 EXHIBIT P10 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2014-15 EXHIBIT P11 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2016-17

M/S. Madai Co-Operative Rural Bank Ltd. v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

M/S. Madai Co-Operative Rural Bank Ltd. v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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