M/S. CHALISSERY SERVICE CO-OP. BANK LTD. V. THE INCOME TAX OFFICER

WP(C)/8506/2018

AI Insights

The case involves M/S. Chalissery Service Co-Op. Bank Ltd., the petitioner, who is aggrieved by the delay in the Income Tax Commissioner's office in deciding on their stay applications related to assessment orders for the assessment years 2013-14, 2014-15, and 2015-16. The petitioner had filed appeals against the assessment orders issued by the Income Tax Officer, Ward-3, Palakkad, and simultaneously sought stays on these orders. The primary grievance in the writ petition was the inaction of the Commissioner of Income Tax (Appeals) in resolving the stay applications, which led to the initiation of recovery proceedings based on the disputed assessment orders.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 758732 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-03-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V P NARAYANAN; DIVYA RAVINDRAN
• Keywords: Assessment Order; Income Tax; Realisation of amounts; Stay Petition
• Section: 220(6)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 13TH DAY OF MARCH 2018 / 22ND PHALGUNA, 1939 WP(C).No. 8506 of 2018 ============ PETITIONER M/S. CHALISSERY SERVICE CO-OP. BANK LTD., CHALISSERY POST,PALAKKAD DISTRICT,PIN-679536, REPRESENTED BY ITS SECRETARY,SHRI.GANGADHARAN.T. BY ADVS.SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENTS 1. THE INCOME TAX OFFICER, WARD-3,PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAWAN,SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8506 of 2018 (K) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 20.2.2017 ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL),PALAKKAD EXHIBIT P2 TRUE COPY OF THE ASST.ORDER DATED 21.3.2016 ALONG WITH DEMAND NOTICE FOR THE ASST.YEAR 2013-14 PASSED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.04.2016 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14 EXHIBIT P3(A) TRUE COPY OF THE STAY PETITION DATED 23.04.2016 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14 EXHIBIT P4 TRUE COPY OF ASST.ORDER DATED 21.12.2016 ALONG WITH DEMAND NOTICE FOR THE ASST.YEAR 2014-15 PASSED BY THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE ASST.ORDER AND DEMAND NOTICE FOR THE ASST.YEAR DATED 20.11.2017 FOR AY-2015-16 PASSED BY THE 1ST RESPONDENT EXHIBIT P6 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.01.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15 EXHIBIT P6(A) TRUE COPY OF STAY PETITION DATED 23.01.2017 FILED BY THE PETITIONER BEFORE 2ND RESPONDENT FOR AY-2014-15. EXHIBIT P7 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 4.1.2018 FOR THE ASST.YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P7(A) TRUE COPY OF THE STAY PETITION DATED 4.1.2018 FOR THE ASST.YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P8 TRUE COPY OF THE PETITION FILED U/S.220(6)OF THE ACT DATED 25.4.2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P8(A) TRUE COPY OF THE PETITION FILED U/S.220(6)OF THE ACT DATED 23.1.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST.YEAR 2014-15 WP(C).No. 8506 of 2018 (K) -2- EXHIBIT P8(B) TRUE COPY OF THE PETITION FILED U/S.220(6)OF THE ACT DATED 4.1.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST.YEAR 2015-16. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD P .B.SURESH KUMAR, J. ================== W.P .(C.) No.8506 of 2018 ---------------------------------------------- Dated this the 13th day of March, 2018 JUDGMENT Petitioner is an assessee under the Income T ax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P2, P4 and P5 assessment orders, the petitioner preferred Exts.P3, P6 and P7 appeals before the second respondent. Exts.P3(a), P6(a) and P7(a) are the applications for stay preferred by the petitioner in Exts.P3, P6 and P7 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P3(a), P6(a) and P7(a) applications 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 Exts.P2, P4 and P5 assessment orders. The petitioner, therefore, seeks appropriate directions in this W .P .(C.) No. 8506/2018 2 regard, in this writ petition. 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 second respondent to take a decision on Exts.P3(a), P6(a) and P7(a) applications 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 Exts.P3(a), P6(a) and P7(a) applications for stay, further proceedings for realisation of the amounts covered by Exts.P2, P4 and P5 assessment orders shall be deferred. Sd/- P .B. SURESH KUMAR, JUDGE sd "