BALARAMAPURAM SERVICE CO-OPERATIVE BANK LTD. V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/25758/2016

AI Insights

The case involves Balaramapuram Service Co-operative Bank Ltd., which filed a writ petition against the Commissioner of Income Tax (Appeals) and others, seeking a directive for the timely consideration of their pending appeals related to income tax assessments for the years 2008-09, 2010-11, and 2011-12. The petitioner also requested a stay on the enforcement of demand notices issued for the same assessment years until the appeals were resolved. The court heard the arguments and decided to direct the 1st respondent to expedite the appeal process and refrain from enforcing the demand notices during this period.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755521 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-08-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: MOHAMMED RAFIQ; V K SHAMUSUDHEEN
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Stay Petition
• Section: 156; 246(1)(A)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THURSDAY, THE 4TH DAY OF AUGUST 2016/13TH SRAVANA, 1938 WP(C).No. 25758 of 2016 (T) ----------------------------------------- PETITIONER(S): -------------------------- BALARAMAPURAM SERVICE CO-OPERATIVE BANK LTD. VIZHINJAM ROAD, BALARAMAPURAM P.O., TRIVANDRUM, PIN-695501, REPRESENTED BY ITS SECRETARY JAFFER KHAN A. BY ADVS.SRI.MOHAMMED RAFIQ SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695003. 2. THE INCOME TAX OFFICER WARD NO.2(2), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695003. 3. THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110001. R BY SRI.K.M.V.PANDALAI, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AD WP(C).No. 25758 of 2016 (T) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------- EXHIBIT P1 THE TRUE COPY OF THE CERTIFICATE DATED 14-03-2014 ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), TRIVANDRUM TO THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE ASSESSMENT ORDER DATED 28-03-2014 PASSED BY THE 1ST RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2008-09. EXHIBIT P3 THE TRUE COPY OF THE ASSESSMENT ORDER DATED 03-03-2016 PASSED BY THE 1ST RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2010-11. EXHIBIT P4 THE TRUE COPY OF THE ASSESSMENT ORDER DATED 04-03-2016 PASSED BY THE 1ST RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2011-12. EXHIBIT P5 THE TRUE COPY OF DEMAND NOTICE DATED 28-03-2014 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 156 OF THE INCOME TAX ACT, 1961 IN RESPECT OF THE ASSESSMENT YEAR 2008-09. EXHIBIT P6 THE TRUE COPY OF DEMAND NOTICE DATED 03-03-2016 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 156 OF THE INCOME TAX ACT, 1961 IN RESPECT OF THE ASSESSMENT YEAR 2010-11. EXHIBIT P7 THE TRUE COPY OF DEMAND NOTICE DATED 04-03-2016 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 156 OF THE INCOME TAX ACT, 1961 IN RESPECT OF THE ASSESSMENT YEAR 2011-12. EXHIBIT P8 THE TRUE COPY OF THE APPEAL DATED 21-04-2014 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT UNDER SECTION 246(1) (A) OF THE INCOME TAX ACT, 1961 IN RESPECT OF THE YEAR 2008-09. EXHIBIT P9 THE TRUE COPY OF THE APPEAL DATED 08-04-2016 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT UNDER SECTION 246(1) (A) OF THE INCOME TAX ACT, 1961 IN RESPECT OF THE YEAR 2010-11. EXHIBIT P10 THE TRUE COPY OF THE APPEAL DATED 08-04-2016 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT UNDER SECTION 246(1) (A) OF THE INCOME TAX ACT, 1961 IN RESPECT OF THE YEAR 2011-12. EXHIBIT P11 THE TRUE COPY OF THE STAY PETITION DATED 21-07-2016 FILED BY THE PETITIONER BEFORE 1ST RESPONDENT IN THE APPEAL RELATING TO THE ASSESSMENT YEAR 2008-09. EXHIBIT P12 THE TRUE COPY OF THE STAY PETITION DATED 08-04-2016 FILED BY THE PETITIONER BEFORE 1ST RESPONDENT IN THE APPEAL RELATING TO THE ASSESSMENT YEAR 2010-11. EXHIBIT P13 THE TRUE COPY OF THE STAY PETITION DATED 08-04-2016 FILED BY THE PETITIONER BEFORE 1ST RESPONDENT IN THE APPEAL RELATING TO THE ASSESSMENT YEAR 2011-12. RESPONDENT(S)' EXHIBITS ------------------------------------------- NIL //TRUE COPY// P.A. TO JUDGE AD ANU SIVARAMAN, J --------------------------------------- W.P.(C) No.25758 of 2016 ---------------------------------------- Dated this the 4th day of August, 2016 JUDGMENT The prayer in this writ petition is for a direction to the 1st respondent to consider and pass orders on Ext.P8 to Ext.P10 appeals in accordance with law and in the meanwhile not to enforce the demand notices produced as Exts.P5 to P7 till the appeals are disposed of. 2. Heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents. 3. It is submitted that since Ext.P8 to Ext.P10 appeals are pending before the 1st respondent, the 1st respondent can be directed to consider and pass orders on the said appeals. In the above circumstances, there will be direction to the 1st respondent to consider and pass order on Exts.P8, P9 and P10 within a period of four months from the date of receipt of the copy of the judgment. No coercive action shall be taken on the basis W.P.(C) No.25758 of 2016 2 of Exts.P5, P6 and P7 till the appeals are finally disposed of. The writ petition is disposed of accordingly. Sd/- ANU SIVARAMAN, JUDGE AD "