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2024 Supreme(Online)(KER) 30010
HIGH COURT OF KERALA
T. R. Ravi, J
PALLICKAL NADUVILEMURI SERVICE CO-OPERATIVE BANK LTD – Appellant
Versus
INCOME TAX OFFICER – Respondent
WP(C) 17850/2024
ADV.SRI.C.A.JOJO, CHRISTOPHER ABRAHAM, P.R.AJITH KUMAR(K/000708/1998), JOSE JOSEPH - SC
The court has the power to direct the authorities to dispose of the appeal and stay petition within a reasonable time frame to ensure timely adjudication of the matter.
Headnote:
Tax - Assessment Order - Sections 143, 154 of the Income Tax Act, 1961 - The court directed the 3rd respondent to take up the appeal and stay petition filed against the assessment order and dispose of the stay petition within two months, while keeping the coercive steps for recovery in abeyance until then.
Fact of the Case:
The petitioner filed a writ petition seeking a direction to the 3rd respondent to dispose of the appeal filed against the assessment order and the stay petition.
Finding of the Court:
The court disposed of the writ petition by directing the 3rd respondent to take up the appeal and stay petition and hear and dispose of the stay petition within two months, while keeping the coercive steps for recovery in abeyance until then.
Issues: Whether the 3rd respondent should be directed to dispose of the appeal and stay petition filed against the assessment order.
Ratio Decidendi: The court has the power to direct the authorities to dispose of the appeal and stay petition within a reasonable time frame to ensure timely adjudication of the matter.
Final Decision: The court directed the 3rd respondent to take up the appeal and stay petition and dispose of the stay petition within two months, while keeping the coercive steps for recovery in abeyance until then.
Admit. Standing Counsel takes notice for respondents.
2. The limited prayer in the writ petition is for a direction to the 3rd respondent to dispose of Ext.P4 appeal filed against Ext.P2 assessment order and P5 stay petition.
In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 3rd respondent to take up Ext.P4 appeal and Ext.P5 stay petition and hear and dispose of the stay petition within two months. The coercive steps for recovery shall be kept in abeyance till then.
Sd/- T.R. RAVI JUDGE anm W.P.(C).No.17850 of 2024 APPENDIX OF WP(C) 17850/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPIES OF THE DOCUMENTS ISSUED FROM THE 1ST RESPONDENT OFFICE DATED 21.10.2022 AS PER RTI ACT Exhibit P2 A TRUE COPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 25.03.2022 Exhibit P3 A TRUE COPY OF DEMAND NOTICE ISSUED BY 2ND RESPONDENT DATED 25.03.2022 Exhibit P4 A TRUE COPY OF APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 26.11.2022 Exhibit P5 A TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT DATED 14.05.2024 IS PRODUCED HEREWITH AND MARKED AS EXHIBIT P5.
Exhibit P6 A TRUE COPY OF THE JUDGMENT IN WRIT PETITION NO.33658 OF 2022 DATED 25.10.2022 RESPONDENTS' EXHIBITS : NIL.
