HULLANGALA PRATHAMIKA KRISHI PATTINA SAHAKARA SANGHA LTD V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/2558/2023

AI Insights

The case involves Hullangala Prathamika Krishi Pattina Sahakara Sangha Ltd, represented by its CEO Mr. S K Nagesh, who filed a writ petition against the Commissioner of Income Tax (Appeals) and other respondents challenging an assessment order dated 29/03/2022. The petitioner sought to quash the assessment order and alternatively requested the court to direct the appeal to be disposed of within three months without any demand of income tax until the appeal was resolved. The court considered similar precedents and the submissions of both parties, leading to the decision to direct the second respondent to consider the stay application and restrain any coercive actions for three months.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752746 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 02-03-2023
• 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; Assessment Order; Coercive Measures; Income Tax; Stay; Writ petition
• Section: ITBA/AST/S/147/2021-22/1042001375(1)

Judgement Text

" - 1 - WP No. 2558 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF MARCH, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 2558 OF 2023 (T-IT) BETWEEN: HULLANGALA PRATHAMIKA KRISHI PATTINA SAHAKARA SANGHA LTD (REGD UNDER KCS ACT 1959) HULLANGALA, BYCHANAHALLI ARAKALGUDU TALUK HASSAN DISTRICT -573102 REPRESENTED BY ITS C E O MR S K NAGESH (49 YEARS). …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 Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 2558 of 2023 ASSESSMENT CENTRE DELHI -110002. 3. INCOME TAX OFFICER WARD-I & TPS. AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI -576103. …RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 29/03/2022 PASSED IN ORDER NO. ITBA/AST/S/147/2021-22/1042001375(1) PASSED BY THE R-2 MARKED AS ANNEXURE-B BY ISSUING A WRIT IN THE NATURE OF CERTIORARI; OR IN THE ALTERNATIVE; DIRECTING THE R-1 TO DISPOSE OFF THE APPEAL ANNEXURE-D 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. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - WP No. 2558 of 2023 ORDER The petitioner has filed this petition calling in question the second respondent’s assessment order dated 29.03.2022 [Annexure-B] with the alternative prayer for disposal of the petitioner’s appeal [Annexure-D] within a timeline. The petitioner has also sought for further directions to the second respondent not to take any action to demand tax until the appeal is disposed of. Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in very similar circumstances this Court has disposed of certain writ petitions directing the Appellate Authority to dispose of the appeals 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 - 4 - WP No. 2558 of 2023 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, also submits that this Court could consider disposing of this petition directing the second respondent to consider the petitioner’s application for stay [Annexure –F] within three [3] months from the date of receipt of a certified copy of this order. In the light of the above, and on perusal of this Court’s order in W.P.No.22913/2022, the petition stands disposed of directing the second respondent to consider the petitioner’s application for stay [Annexure – F] within a period of three [3] months from the date of receipt of a certified copy of this order strictly in accordance with law. The respondents are restrained from taking any coercive measures against the petitioner for a period of three - 5 - WP No. 2558 of 2023 [3] months. It would be open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority. Sd/- JUDGE RB "