EDARIKODE SERVICE CO-OPERATIVE BANK LIMITED, V. THE INCOME TAX OFFICER,

WP(C)/9913/2019

AI Insights

The case involves Edarikode Service Co-operative Bank Limited, which filed a writ petition against various income tax authorities, seeking expedited consideration of their stay petitions and appeals related to assessment orders and demand notices for different assessment years. The petitioner was represented by a team of advocates, while the respondents included the Income Tax Officer, Commissioner of Income Tax (Appeals), Assistant Commissioner of Income Tax, Joint Commissioner of Income Tax, and the District Co-operative Bank, Malappuram. The court's decision focused on ensuring a timely review of the petitions and appeals to prevent undue financial burden on the petitioner.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 697555 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-03-2019
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C A JOJO; JACOB CHACKO; MATHEWS JOSEPH
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WP(C).No. 9913 of 2019 PETITIONER: EDARIKODE SERVICE CO-OPERATIVE BANK LIMITED, NO.F. 10739, REPRESENTED BY ITS SECRETARY, K. ABDUJALEEL, AGED 57 YEARS, S/O. AHAMMEDKUTTY, EDARIKODE P.O., MALAPPURAM DISTRICT-676501. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 3, TIRUR TOWN HALL ROAD, TIRUR-676101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. 3 THE ASSISTANT COMMISSIONER OF INCOME TAX, C.R. BUILDING, I.S. PRESS ROAD, KOCHI - 682018. 4 THE JOINT COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), MANANCHIRA, KOZHIKODE-673001. 5 THE DISRICT CO-OPERATIVE BANK , MALAPPURAM, REPRESENTED BY ITS GENERAL MANAGER, MALAPPURAM POST, MALAPPURAM DISTRICT-676505. SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9913 of 2019 2 JUDGMENT Heard Sri. C.A Jojo, the learned counsel for the petitioner and Sri. Christopher Abraham, the learned Senior Government Pleader. 2. The petitioner prays for a direction to the second respondent to consider and dispose of Exts.P8, P10 and P12 stay petitions and Exts.P7, P9 and P11 appeals expeditiously. 3. Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Exts.P8, P10 and P12 stay petitions within two months and Exts.P7, P9 and P11 appeals as expeditiously as possible, preferably within three months from the date of receipt of a copy of this judgment. There shall be a stay of recovery pursuant to the orders impugned in the respective appeals. Sd/- S.V.BHATTI JUDGE Ac WP(C).No. 9913 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2008-09 DATED 22/02/2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE FOR RS.40,87,590/- DATED 22/02/2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 27/12/2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE DEMAND NOTICE FOR RS.14,28,4670/- DATED 27/12/2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2016-17 DATED 28/12/2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6 A TR5UE COPY OF THE DEMAND NOTICE FOR RS.1,06,84,145/- DATED 28/12/2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE APPEAL FOR AY 2008- 09 DATED 08/04/2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE STAY PETITION FOR AY 2008-09 DATED 08/04/2016 BEFORE THE 2ND RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE APPEAL FOR AY 2015- 16 DATED 28/01/2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 27/02/2018 BEFORE THE 2ND RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE APPEAL FOR AY 2016- 17 DATED 26/01/2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE STAY PETITION FOR AY 2016-17 DATED 01/02/2019 BEFORE THE 2ND RESPONDENT. WP(C).No. 9913 of 2019 4 EXHIBIT P13 A TRUE COPY OF THE NOTICE DATED 28/01/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P14 A TRUE COPY OF THE LETTER DATED 26/03/2019 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// Sd/- PA TO JUDGE "