BELVE VYAVASAYA SEVA SAHAKARI SANGHA LTD., V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/9815/2023

AI Insights

The case involves Belve Vyavasaya Seva Sahakari Sangha Ltd., a Primary Agricultural Co-operative Society, which filed a writ petition against the Commissioner of Income Tax (Appeals) and other officials, seeking a directive for the timely disposal of their pending appeal and stay applications related to the income tax assessment for the year 2020-21. The petitioner contested the assessment order that declined deductions under Section 80P of the Income Tax Act, 1961. The court's decision focused on ensuring the expeditious handling of the appeal and stay applications, highlighting the procedural rights of the petitioner under the tax laws.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 689707 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 14-06-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Assessment Order; Income Tax; Mandamus; Stay of demand
• Section: 80P; 246A

Judgement Text

" - 1 - NC: 2023:KHC:20429 WP No. 9815 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF JUNE, 2023 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9815 OF 2023 (T-IT) BETWEEN: BELVE VYAVASAYA SEVA SAHAKARI SANGHA LTD., (REGD. UNDER KCS ACT, 1959), BELVE, HEBRI TALUK UDUPI DISTRICT - 576 223. REP. BY ITS C.E.O - KEERTHI KUMAR SHETTY .A. …PETITIONER (BY SRI: MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356, C.R. BUILDING, I.P. ESTATE, NEW DELHI - 110 002. 2. ASSESSING OFFICER, NATIONAL FACELESS APPEAL CENTRE, DELHI - 110 002. 3. INCOME TAX OFFICER, WARD - 1 AND TPS, AAYAKAR BHAVAN, AADI - UDUPI MALPE ROAD, UDUPI - 576 103. …RESPONDENTS (BY SRI: E.I. SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED PRAYING TO DIRECTING THE R-1 TO DISPOSE OF THE APPEAL DTD 16.04.2023 MARKED AS ANNX-C BEARING ACKNOWLEDGEMENT NO.117526080160423 FILED BY THE PETITIONER WITHIN A PERIOD OF 3 MONTHS AND Digitally signed by PAVITHRA N Location: High Court Of Karnataka - 2 - NC: 2023:KHC:20429 WP No. 9815 of 2023 TILL THE DISPOSAL OF THE SAID APPEAL, NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has filed the present writ petition seeking for issuance of a writ in the nature of mandamus directing respondent No.1 to dispose of the appeal dated 16.04.2023 marked at Annexure-C within a period of three months or in the alternative, has sought for issuance of a writ in the nature of mandamus directing respondent No.1 to pass orders on the applications for stay dated 16.04.2023 marked at Annexure-D and 17.04.2023 marked at Annexure- E. 3. It is made out from the facts that the petitioner being a Primary Agricultural Co-operative Society, has filed its returns for the Assessment Year 2020-21 and the Assessing Officer has determined the income of the petitioner while declining to allow deductions claimed under Section 80P of the Income Tax Act, 1961 (for short, 'the I.T. Act'). As against such assessment order at Annexure-A, the petitioner has filed an appeal under Section 246A of the Act which admittedly is pending before respondent No.1. It - 3 - NC: 2023:KHC:20429 WP No. 9815 of 2023 is also made out from the facts that the petitioner has filed applications seeking stay of demand at Annexures-D and E and that no orders has been passed on the same. 4. Learned counsel for the Revenue submits that necessary steps for disposal of the application for stay at Annexure-E dated 17.04.2023, pending before the Assessing Authority would be taken and considered expeditiously which would redress the grievance of the petitioner. 5. In the light of the said stand, petition is disposed off. The concerned jurisdictional Assessing Officer is directed to dispose of the application at Annexure- E dated 17.04.2023 within a period of six weeks from the date of receipt of a certified copy of this order. Needless to state that till then, there would be no coercive proceedings initiated pursuant to the Assessment Order passed at Annexure-A and the Demand Notice at Annexure-B, in the light of the appeal filed by the assessee is still pending. Respondent No.1 to take up the appeal expeditiously as far as practicable. - 4 - NC: 2023:KHC:20429 WP No. 9815 of 2023 Accordingly, petition is disposed of. Sd/- JUDGE PN "