M/S ANANTHAPURAM SERVICE CO-OPERATIVE SOCIETY V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/12387/2018

AI Insights

The case involves M/s Ananthapuram Service Co-operative Society, which is the petitioner, and the Commissioner of Income Tax (Appeals) and the Income Tax Officer, Ward-2(1), as respondents. The petitioner challenged the delay by the first respondent in deciding on an application for stay concerning an assessment order (Ext.P3) issued under the Income Tax Act for the assessment year 2012-13. The petitioner had already appealed against this order and sought a stay to prevent the realization of the assessed amount, which was allegedly being pursued despite the pending stay application. The court's intervention was sought to expedite the decision on the stay application and halt any further actions on the assessment order until the stay was considered.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755225 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-04-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: KANDAMPULLY RAHUL; RAAGA RAMALAKSHMI
• Keywords: Assessment Order; Income Tax; Realisation of amounts; Stay Application
• Section: 147; 148; 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 11TH DAY OF APRIL 2018 / 21ST CHAITHRA, 1940 WP(C).No. 12387 of 2018 PETITIONER(S) M/S ANANTHAPURAM SERVICE CO-OPERATIVE SOCIETY, REGISTERED AS A PRIMARY CO-OPERATIVE SOCIETY UNDER THE KERALA CO-OPERATIVE SOCIETIES ACT, AND HAVING ITS HEAD OFFICE AT NO.28/80, ANANTHAPURAM TOWERS, KAITHAMUKKU, THIRUVANANTHAPURAM-695024, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.KANDAMPULLY RAHUL SMT.RAAGA R.RAMALAKSHMI RESPONDENT(S): 1. THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX BUILDINGS, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 2. INCOME TAX OFFICER, WARD-2(1), INCOME TAX BUILDINGS, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12387 of 2018 (W) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE ASSISTANT REGISTRAR (GENERAL), THIRUVANANTHAPURAM DATED 20.12.2017. EXHIBIT P2 TRUE COPY OF THE NOTICE ISSUED U/S. 148 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2012-13 TO THE PETITIONER DATED 27.03.2017. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) R/W S.147 OF THE INCOME TAX ACT ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 20.12.2017. EXHIBIT P4 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P-3 ORDER DATED 17.01.2018. EXHIBIT P5 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH A LETTER TO PRINCIPAL COMMISSIONER OF INCOME TAX REQUESTING HIM FOR AN OPPORTUNITY FOR HEARING DATED 18.01.2018. EXHIBIT P6 TRUE COPY OF THE MODIFIED INSTRUCTIONS BEARING NO.1914 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES DATED 29.02.2016. EXHIBIT P7 TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT BEARING NO.AAEAA4313K/W-2(1)/TVM/2017-18 DATED (ERRONEOUSLY AS) 09.02.2017. EXHIBIT P8 TRUE COPY OF THE PETITION FOR STAY DTD 10.4.2018 FILED BEFORE THE 1ST RESPONDENT RESPONDENT(S)' EXHIBITS NIL /TRUE COPY/ VPS PS TO JUDGE P .B.SURESH KUMAR, J. --------------------------------------------- W.P .(C) Nos. 12387 of 2018 --------------------------------------------- Dated this the 11th day of April, 2018 JUDGMENT Petitioner was an assessee under the Income T ax Act (the Act) on the rolls of the second respondent. Aggrieved by Ext.P3 assessment order, the petitioner preferred Ext.P4 appeal before the first respondent. Ext.P5 is the application for stay preferred by the petitioner in Ext.P4 appeal. The grievance of the petitioner in the writ petition concerns the delay on the part of the first respondent in passing orders on Ext.P5 application for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Ext.P3 order. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition. WPC 12387/18 -:2:- 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the first respondent to take a decision on Ext.P5 application for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on Ext.P5 application for stay, further proceedings for realisation of the amount covered by Ext.P3 assessment order shall be deferred. Sd/- P .B.SURESH KUMAR, JUDGE vps 12/4 /T rue Copy/ PS to Judge The expression “Ext.P5” occurring in the 4th and 7th lines of paragraph 1 and 3rd and 6th lines of the operative portion of the judgment dated 11/04/2018 in W.P .(C) No.12387/2018 is suo motu corrected as “Ext.P8” as per order dated 11/04/2018 in W.P .(C) No.12387/2018. Sd/- Registrar (Judicial) "