THE CHAVAKKAD SERVICE CO-OPERATIVE BANK LTD.NO.F.9991 V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/15847/2022

AI Insights

The case involves the Chavakkad Service Co-operative Bank Ltd., which filed a writ petition against various income tax authorities concerning stay petitions related to tax assessments for the years 2012-13 and 2017-18. The petitioner sought the court's intervention to expedite the decision-making process on these stay petitions, which were pending before the 4th respondent. The court's judgment focused solely on the procedural aspect of ensuring a timely decision on these petitions, without delving into the substantive issues of the tax assessments themselves.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 751424 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-05-2022
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No. 8167/2020, WPC No. 14314 of 2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: P C SASIDHARAN
• Keywords: Assessment Year 2012-13; Coercive steps for recovery; Income Tax; Stay Petition
• Section: 271B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 15847 OF 2022 PETITIONER: THE CHAVAKKAD SERVICE CO-OPERATIVE BANK LTD.NO.F.9991 CHAVAKKAD.P.O, THRISSUR - 680506, REPRESENTED BY ITS SECRETARY., PIN - 680506 BY ADV SRI P.C.SASIDHARAN RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356 C.R.BUILDINGS, IP ESTATE, DELHI, PIN - 110002 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR 680 001, PIN – 680 001 3 THE INCOME TAX OFFICER WARD 1 & TPS, GURUVAYOOR, THRISSUR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR, PIN - 680101 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE , PIN - 673001 BY ADV SRI JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P .(C)No.15847 of 2022 2 T.R. RAVI, J. -------------------------------------------- W.P.(C)No.15847 of 2022 -------------------------------------------- Dated this the 13th day of May, 2022 JUDGMENT Admit. Standing Counsel takes notice for the respondent. 2. The limited prayer in the writ petition is to consider and dispose of Ext.P7 and P13 stay petitions pending before the 4th respondent. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the 4th respondent to consider and pass orders on Exts.P7 and P13 stay petitions, within three months. The coercive steps for recovery shall be kept in abeyance till the disposal of Exts.P7 and P13. Sd/- T.R. RAVI JUDGE dsn W.P .(C)No.15847 of 2022 3 APPENDIX PETITIONER EXHIBITS EXHIBIT-P1: A TRUE COPY OF THE JUDGMENT DATED 17.03.2020 IN W.P.(C) NO. 8167/2020 OF THIS HONOURABLE COURT EXHIBIT-P2: A TRUE COPY OF THE ORDER DATED 24.01.2022 UNDER SECTION 271B OF THE INCOME TAX ACT ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT-P3: TRUE COPY OF THE DEMAND NOTICE DATED 24.01.2022 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT-P4: A TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.01.2022 EXHIBIT-P5: TRUE COPY OF THE PETITION SEEKING STAY DATED 05.04.2022 BEFORE THE THIRD RESPONDENT EXHIBIT P6:- TRUE COPY OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICER EXHIBIT P7:- TRUE COPY OF THE STAY PETITION DATED 28.04.2022 PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P8:- TRUE COPY OF THE ORDER DATED 24.01.2022 UNDER SECTION 271B OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9:- TRUE COPY OF THE DEMAND NOTICE DATED 24.01.2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P10:- TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT RECEIPT DATED 24.02.2022 EXHIBIT P11:- TRUE COPY OF THE STAY PETITION DATED 05.04.2022 BEFORE THE 3RD RESPONDENT EXHIBIT P12:- TRUE COPY OF THE ORDER DATED 19.04.2022 PASSED BY THE ASSESSING OFFICER EXHIBIT P13:- TRUE COPY OF THE STAY PETITION DATED 28.04.2022 PREFERRED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P14:- TRUE COPY OF THE JUDGMENT DATED 22.04.2022 IN WPC NO. 14314 OF 2022 "