GANGULLI SERVICE CO OPERATIVE SOCIETY LTD V. COMMISSIONER OF INCOME TAX(APPEALS)

WP/2524/2023

AI Insights

The case involves the Gangulli Service Cooperative Society Ltd, which filed a writ petition under Articles 226 and 227 of the Constitution of India against the Commissioner of Income Tax (Appeals) and other income tax officials. The petitioner sought a directive for the expeditious disposal of an appeal filed regarding income tax demands and a stay on any coercive tax recovery actions until the appeal was resolved. The petition was prompted by the delay in the disposal of the appeal and the immediate threat of tax recovery actions by the income tax authorities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 689653 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 03-02-2023
• Assessment Year: misc
• Other Referred Cases: W.P. No.22913/2022
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal; Coercive Measures; Income Tax; Stay Application
• Section: 226; 227

Judgement Text

" - 1 - WP No. 2524 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 2524 OF 2023 (T-IT) BETWEEN: GANGULLI SERVICE CO OPERATIVE SOCIETY LTD REGISTERED UNDER KCS ACT 1959 L 1633, GANGOLLI-576216 KUNDAPURA TALUK UDUPI. …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-110002. 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI-110002. 3. INCOME TAX OFFICER WARD-1, AAYAKAR BHAVAN ADI UDUPI MALPE ROAD UDUPI-576103. …RESPONDENTS (BY SRI.E.I. SANMATHI., ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 2524 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE R-1 TO DISPOSE OF THE APPEAL ANNEXURE-C DATED 07/10/2022 BEARING PAN NO.AADAG2927N FILED BY THE PETITIONER IN THE E-PORTAL WITHIN A PERIOD OF THREE MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL, NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER; OR IN THE ALTERNATIVE DIRECT THE R-3 TO FORWARD THE APPLICATION FILED UNDER ANNEXURE-E DATED 07/10/2022 TO THE R-2 AND IN TURN DIRECT THE R-2 TO CONSIDER THE SAID APPLICATION IN ACCORDANCE WITH LAW AND TILL THE DISPOSAL OF THE SAID APPLICATION NOT TO RECOVER THE TAX UNDER DEMAND. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has filed this petition for a direction to the first respondent to dispose of the petitioner’s appeal [Annexure-C] within a timeline, or in the alternative, has sought for directions to the second respondent to consider his application for stay [Annexure-E] with a direction to the second respondent not to take any action until such application for stay is considered. - 3 - WP No. 2524 of 2023 Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in similar circumstances this Court has disposed of the writ petition in W.P. No.22913/2022 by order dated 09.12.2022 directing the Appellate Authority to dispose of the appeal expeditiously with simultaneous direction to the second respondent to consider the application for stay and pass suitable orders in accordance with law within a period of three [3] weeks from the date of receipt of a copy of the order with a further direction that no precipitative or coercive measures shall be taken. As such, this Court may consider passing similar orders in this petition. Sri E I Sanmathi, the learned standing counsel for the respondents, who is called upon to accept notice, submits that this Court could consider directing the second respondent to consider the petitioner’s application for stay [Annexure-E] within three [3] months from the date of receipt of a certified - 4 - WP No. 2524 of 2023 copy of this order and also the petitioner’s request for directions for expeditious disposal of the appeal. In the light of the above, the petition stands disposed of directing the second respondent to consider the petitioner’s application for stay [Annexure-E] within a period of three [3] months from the date of receipt of a certified copy of this order strictly in accordance with law and until such decision, the respondents are restrained from taking any coercive measures against the petitioner. It would be open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority. Sd/- JUDGE AN/- "