ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO. 159 V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/24623/2019

AI Insights

The case involves Annamanada Service Co-operative Bank, which filed writ petitions against the Income Tax assessments and subsequent recovery notices issued by the Income Tax Officer for various financial years. The Bank, represented by its Secretary and counsel, challenged the assessments and the coercive recovery actions pending their appeals. The court referenced a similar case (W.P. (C) No.13364/2019) where it had directed the appellate authority to prioritize the Bank's appeals and refrain from coercive actions until the appeals were concluded. The court's decision was influenced by precedents and the need to ensure fair judicial process in handling the appeals of the cooperative bank.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 695917 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-09-2019
• Assessment Year: misc
• Other Referred Cases: W.P. (C) No.13364/2019, W.A. No.1529/2019, The Mavilayi Service Co-operative bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]
• Laws Referred To: Income Tax Act, 1961, Kerala Co-operative Societies Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: O D SIVADAS
• Keywords: Appeal; Coercive Steps; Income tax assessment; Service Co-operative Bank
• Section: 221(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 17TH DAY OF SEPTEMBER 2019 / 26TH BHADRA, 1941 WP(C).No.24618 OF 2019(B) PETITIONER: ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO.159, ANNAMANADA ,CHALAKUDY TALUK, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR,PIN-680 001. 2 THE INCOME TAX OFFICER, WARD (2), SHAKTAN NAGAR, THRISSUR,PIN-680 001. SRI. JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2019, ALONG WITH WP(C).24621/2019(C), WP(C).24622/2019(C), WP(C).24623/2019(C), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24618/2019 and connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 17TH DAY OF SEPTEMBER 2019 / 26TH BHADRA, 1941 WP(C).No.24621 OF 2019(C) PETITIONER: ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO.159, ANNAMANADA, CHALAKUDY TALUK, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR,PIN-680 001 2 THE INCOME TAX OFFICER, WARD (2),SHAKTAN NAGAR, THRISSUR,PIN-680 001 SRI.JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2019, ALONG WITH WP(C).24618/2019(B), WP(C).24622/2019(C), WP(C).24623/2019(C), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24618/2019 and connected cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 17TH DAY OF SEPTEMBER 2019 / 26TH BHADRA, 1941 WP(C).No.24622 OF 2019(C) PETITIONER: ANNAMANADA SERVICE CO-PERATIVE BANK LIMITED NO.159 ANNAMANADA, CHALAKUDY TALUK, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN,SHAKTAN NAGAR, THRISSUR,PIN-680 001 2 THE INCOME TAX OFFICER, WARD (2), SHAKTAN NAGAR, THRISSUR,PIN-680 001 SRI. JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2019, ALONG WITH WP(C).24618/2019(B), WP(C).24621/2019(C), WP(C).24623/2019(C), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24618/2019 and connected cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 17TH DAY OF SEPTEMBER 2019 / 26TH BHADRA, 1941 WP(C).No.24623 OF 2019(C) PETITIONER: ANNAMANADA SERVICE CO-OPERATIVE BANK LIMITED NO. 159, ANNAMANADA, CHALAKUDY TALUK, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN - 680 001. 2 THE INCOME TAX OFFICER WARD (2), SHAKTAN NAGAR, THRISSUR, PIN - 680 001. SRI. JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2019, ALONG WITH WP(C).24618/2019(B), WP(C).24621/2019(C), WP(C).24622/2019(C), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24618/2019 and connected cases 5 JUDGMENT [WP(C).24618/2019, WP(C).24621/2019, WP(C).24622/2019, WP(C).24623/2019 ] These writ petitions have been filed by the petitioner which is a Service Co-operative Bank registered under the Kerala Co- operative Societies Act. Income tax assessment orders have been issued in respect of the Bank for the years 2009-10, 2010-11, 2016-17 and 2015-16. Aggrieved by the assessment orders, the petitioner - Bank has filed Ext.P2 appeals. Pending these appeals, the Income Tax Officer has issued Ext.P3 notices under Section 221(1) of the Income Tax Act, 1961 seeking recovery of the amount of assessment. 2. The learned counsel for the petitioner points out that in an identical case, i.e., W.P. (C) No.13364/2019, this Court has passed orders directing the appellate authority to consider the appeals preferred by the Bank first and not to take any coercive steps till the finalisation of the appeal. In judgment in W.A. No.1529/2019, an identical case, a Division Bench of this Court directed the Commissioner of Income Tax (Appeals) to consider W.P.(C) No. 24618/2019 and connected cases 6 and dispose of statutory appeals filed by the appellant therein at the earliest taking note of the Full Bench decision in The Mavilayi Service Co-operative bank Ltd. v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. 3. Heard learned counsel for the petitioner and learned Standing Counsel for the Department of Income Tax. 4. After perusing the pleadings, I feel that these writ petitions also can be disposed of in similar manner. Accordingly, these writ petitions are disposed of directing the 1st respondent - Appellate Authority to consider and pass appropriate orders on Ext.P2 appeals, as expeditiously as possible and it is further directed that further steps of coercive nature shall not be resorted to against the petitioner - Bank till the appeals are disposed of. Sd/- N.NAGARESH JUDGE msp W.P.(C) No. 24618/2019 and connected cases 7 APPENDIX OF WP(C) 24618/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 29.06.2016 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2009-10 EXHIBIT P2 COPY OF THE APPEAL DATED 25.08.2016 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2009-10 EXHIBIT P3 COPY OF THE PROCEEDINGS DATED 2.09.2019 ISSUED BY THE 2ND RESPONDENT RESPONDENTS EXHIBITS:NIL APPENDIX OF WP(C) 24621/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 30.06.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR PERIOD 2010-11 EXHIBIT P2 COPY OF THE APPEAL DATED 31.07.2017 FILE BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2010-11 EXHIBIT P3 COPY OF THE PROCEEDINGS DATED 2.09.2019 ISSUED BY THE 2ND RESPONDENT RESPONDENTS EXHIBITS:NIL APPENDIX OF WP(C) 24622/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DAD 22.12.2018 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2016-17 W.P.(C) No. 24618/2019 and connected cases 8 EXHIBIT P2 COPY OF THE APPEAL DATED 20.01.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-17 EXHIBIT P3 COPY OF THE PROCEEDING DATED 2.09.2019 ISSUED BY THE 2ND RESPONDENT RESPONDENTS EXHIBITS:NIL APPENDIX OF WP(C) 24623/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 10.11.2017 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2015-16. EXHIBIT P2 COPY OF THE APPEAL DATED 04.01.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2015-16. EXHIBIT P3 COPY OF THE PROCEEDINGS DATED 02.09.2019 ISSUED BY THE 2ND RESPONDENT. RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A. TO JUDGE "