Kerala High Court
Ezhupunna Service Co-Operative Bank ... vs The Commissioner Of Income-Tax ...
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 8TH DAY OF OCTOBER 2015/16TH ASWINA, 1937
WP(C).No. 30528 of 2015 (M)
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PETITIONER(S):
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EZHUPUNNA SERVICE CO-OPERATIVE BANK NO.A-953,
EZHUPUNNA P.O, CHERTHALA, ALAPPUZHA DISTRICT,
REPRESENTED BY ITS SECRETARY.
BY ADVS.SRI.M.SASINDRAN
SRI.S.SHYAM KUMAR
RESPONDENT(S):
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1. THE COMMISSIONER OF INCOME-TAX (APPEALS),
KOTTAYAM, FIRST FLOOR, KOTTAYAM PUBLIC LIBRARY BUILDING,
SASTHRI ROAD, KOTTAYAM-686001.
2. THE INCOME TAX OFFICER,
WARD V, ALAPPUZHA-688001.
BY SRI.JOSE JOSEPH, SC,
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08-10-2015, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PJ
WP(C).No. 30528 of 2015 (M)
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APPENDIX
PETITIONERS' EXHIBITS
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P1: COPY OF THE ASSESSMENT ORDER DATED 27/3/15 MADE UNDER SECTION
143(3) OF THE ACT.
P2: COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE R1
P3: COPY OF THE STAY PETITION FILED ALONG WITH THE EXT.P2 APPEAL
P4: COPY OF THE ORDER PASSED BY THE R1 REJECTING THE EXT.P3 STAY
PETITION
P5: COPY OF THE REPRESENTATION DATED 13/12/05 SUBMITTED BY THE
PETITIONER BEFORE THE R7
P6: COPY OF THE REPRESENTATION DATED 13/12/05 SUBMITTED BY THE
PETITIONER BEFORE THE R6
P7: COPY OF THE INSTURCTION NO.1914.
RESPONDENTS' EXHIBITS
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NIL.
/ TRUE COPY /
P.S. TO JUDGE
PJ
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C). No. 30528 of 2015
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Dated this the 8th day of October, 2015
JUDGMENT
The challenge in the writ petition is against Ext.P4 order of the 1st respondent, whereby the 1st respondent rejected a stay petition filed by the petitioner along with an appeal against an assessment order for the assessment year 2012-2013, on the ground that the 1st respondent does not have powers conferred under the Income Tax Act, for considering and passing orders in stay applications filed along with the appeals. It is the submission of the learned counsel for the petitioner that the stand taken by the 1st respondent is legally flawed in that it is settled law that every authority under the Income Tax Act, that is conferred with a power to decide an appeal, also has an inherent power to pass orders in incidental applications, such as an application for stay, that is filed along with the appeals.
2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case and the submissions made across the bar, and taking note of the -2- W.P.(C). No.30528 of 2015 settled proposition that an authority having the power to decide an appeal under a statutory provision also has the inherent power to consider and pass orders that are required to be passed to render the appellate power effective (See: ITO v Mohammed Kunhi - AIR 1969 SC 430), I dispose the writ petition with a direction to the 1st respondent to consider and pass orders on Ext.P3 stay petition on merits, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. I make it clear that till such time as orders are passed by the 1st respondent as directed and communicated to the petitioner, coercive steps pursuant to Ext.P1 assessment order for recovery of amounts confirmed against the petitioner, shall be kept in abeyance.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE das 08.10.15 -3- W.P.(C). No.30528 of 2015