Appeal against Assessment Order under Income Tax Act Pending before Appellate Authority: Kerala HC directs to Decide Appeal Expeditiously [Read Order]
![Appeal against Assessment Order under Income Tax Act Pending before Appellate Authority: Kerala HC directs to Decide Appeal Expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Appeal-Assessment-Order-Income-Tax-Act-Appellate-Authority-Kerala-HC-taxscan.jpg "Appeal against Assessment Order under Income Tax Act Pending before Appellate Authority: Kerala HC directs to Decide Appeal Expeditiously [Read Order]")
The Kerala High Court directed to decide appeal expeditiously as the appeal against the assessment order under Income Tax Act, 1961 pending before the appellate authority. The present writ petition has been filed by the petitioner, The SB College Staff Co-operative Society Limited, with the following reliefs: firstly, to issue a writ of mandamus or other appropriate writ, order or...
The Kerala High Court directed to decide appeal expeditiously as the appeal against the assessment order under Income Tax Act, 1961 pending before the appellate authority.
The present writ petition has been filed by the petitioner, The SB College Staff Co-operative Society Limited, with the following reliefs: firstly, to issue a writ of mandamus or other appropriate writ, order or direction commanding the 1st respondent, the Commissioner of Income Tax (Appeals) to reconsider appeal on merit taking note of the dictum laid down by the Supreme Court in Mavilayi Service Co-operative Bank Ltd and Ors Vs. Commissioner of Income Tax and Another.
Secondly to issue any appropriate writ, order or direction, restraining the respondents from taking coercive proceedings against the petitioner, in pursuance to assessment till orders are passed in the appeal and stay petition pending before the 1st respondent, the Commissioner of Income Tax (Appeals).The appeal, filed by the petitioner against the assessment order, along with petition for interim stay, are pending before the appellate authority, first respondent, the Commissioner of Income Tax (Appeals).
A Single Bench of Justice Dinesh Kumar Singh observed that “In view of the above, first respondent, appellate authority, is directed to decide the appeal expeditiously, preferably, within a period of two months, in accordance with law. If the first respondent, appellate authority, is unable to dispose of the appeal within the aforesaid period, at least, the petition for interim relief/stay shall be decided within the aforesaid period of two months, in accordance with law.”
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THE SB COLLEGE STAFF CO-OPERATIVE SOCIETY LIMITED vs THE COMMISSIONER OF INCOME TAX (APPEALS) , 2023 TAXSCAN (HC) 1612 , O.D.SIVADAS , SMT.RESHMITA RAMACHANDRAN