KANNUR BUILDING MATERIALS MARKETING CO-OPERATIVE SOCIETY LTD NO.C-1741 V. THE INCOME TAX OFFICER, CIRCLE-1, KANNUR

WP(C)/27670/2016

AI Insights

The case involves the Kannur Building Materials Marketing Co-operative Society Ltd, which filed a writ petition against the Income Tax Officer and other respondents concerning multiple assessment orders and demand notices. The petitioner had filed appeals and stay petitions regarding these orders, which were pending before the Commissioner of Income Tax (Appeals). During the pendency of these appeals, the Income Tax Department initiated recovery actions based on the assessments. The petitioner sought relief from the High Court to halt these recovery actions until the appeals were resolved.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755509 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-08-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI; MEENA JOHN; K NARAYANAN
• Assessee Lawyers: C A JOJO; JACOB CHACKO
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Stay Petition
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 19TH DAY OF AUGUST 2016/28TH SRAV ANA, 1938 WP(C).No. 27670 of 2016 (G) ------------------------------------------ PETITIONER(S) : -------------------------- KANNUR BUILDING MATERIALS MARKETING CO-OPERATIVE SOCIETY LTD, NO.C-1741, PAPPINISSERY P.O, KANNUR DISTRICT- 670 561, REPRESENTED BY THE SECRETARY . BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO RESPONDENT(S) : ---------------------------- 1. THE INCOME TAX OFFICER, CIRCLE-1, KANNUR RANGE, AAYAKAAR BHAVAN KANNOTHUMCHAL-670 006. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS), MANANCHIRA, KOZHIKODE-673 003. 3. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, AAYAKAAR BHAVAN KANNOTHUMCHAL, PIN-670 006. 4. THE BRANCH MANAGER, KANNUR DISTRICT CO-OPERATIVE BANK LTD, MAIN BRANCH, KANNUR-670 006. 5. THE BRANCH MANAGER, KANNUR DISTRICT CO-OPERATIVE BANK LTD, PUTHIYATHERU BRANCH, KANNUR-670 006. 6. THE BRANCH MANAGER, THE MATHIL SERVICE CO-OPERATIVE BANK LTD, CHOORAL BRANCH, KANNUR-670 006. 7. THE BRANCH MANAGER, STATE BANK OF TRAVANCORE, PAPPINISSERI, KANNUR. ..2/- ..2.. WP(C).No. 27670 of 2016 (G) ------------------------------------------ 8. THE BRANCH MANAGER, ERAMAM KUTTOOR SERVICE CO-OPERATIVE BANK LTD, KUTTOOR BRANCH, KANNUR-670 006. 9. THE BRANCH MANAGER, PAPPINISSERY SERVICE CO-OPERATIVE BANK LTD, MAIN BRANCH, KANNUR -670 006. 10. THE BRANCH MANAGER, PAPPINISSERY SERVICE CO-OPERATIVE BANK LTD, EVENING BRANCH, KANNUR-670 006. R1 TO R3 BY ADV. SRI.K.M.V.PANDALAI R4 & R5 BY ADV. SMT.MEENA JOHN, S.C R7 BY ADV. SRI.K.NARAYANAN, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 27670 of 2016 (G) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT:P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 03/12/2012 WITH DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT. EXHIBIT:P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2016 WITH DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT. EXHIBIT:P3 A TRUE COPY OF RELEVANT PAGES OF THE ASSESSMENT ORDER DATED 18/02/2016 WITH DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT. EXHIBIT:P4 A TRUE COPY OF THE APPEAL WITH STA Y PETITION BEFORE THE 2ND RESPONDENT FOR AY 2009-10 DATED 06/01/2016. EXHIBIT:P5 A TRUE COPY OF THE APPEAL WITH STA Y PETITION BEFORE THE 2ND RESPONDENT FOR AY 2013-14 DATED 25/04/2016. EXHIBIT:P6 A TRUE COPY OF THE ELECTRICALLY FIELD APPEAL BEFORE THE 2ND RESPONDENT FOR AY 2014-15 DATED 16/06/2016. EXHIBIT:P7(A) A TRUE COPY OF THE NOTICES U/S 226(3) AND DIRECTION DATED 10/08/2016 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT. EXHIBIT:P7(B) A TRUE COPY OF THE NOTICES U/S 226(3) AND DIRECTION DATED 10/08/2016 ISSUED BY THE 3RD RESPONDENT TO THE 5TH RESPONDENT. EXHIBIT:P7(C) A TRUE COPY OF THE NOTICES U/S 226(3) AND DIRECTION DATED 10/08/2016 ISSUED BY THE 3RD RESPONDENT TO THE 6TH RESPONDENT. EXHIBIT:P7(D) A TRUE COPY OF THE NOTICES U/S 226(3) AND DIRECTION DATED 10/08/2016 ISSUED BY THE 3RD RESPONDENT TO THE 7TH RESPONDENT. EXHIBIT:P7(E) A TRUE COPY OF THE NOTICES U/S 226(3) AND DIRECTION DATED 10/08/2016 ISSUED BY THE 3RD RESPONDENT TO THE 8TH RESPONDENT. EXHIBIT:P7(F) A TRUE COPY OF THE NOTICES U/S 226(3) AND DIRECTION DATED 10/08/2016 ISSUED BY THE 3RD RESPONDENT TO THE 9TH RESPONDENT. . WP(C).No. 27670 of 2016 (G) ------------------------------------------ EXHIBIT:P7(G) A TRUE COPY OF THE NOTICES U/S 226(3) AND DIRECTION DATED 10/08/2016 ISSUED BY THE 3RD RESPONDENT TO THE 10TH RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.M. SHAFFIQUE, J. ------------------------------------- W.P.(C) No.27670 of 2016 -------------------------------------- Dated this the 19th day of August, 2016 JUDGMENT Petitioner has filed Exts.P4, P5 & P6 appeals along with stay petition before the 2nd respondent. It is submitted that during the pendency of the appeals, steps are being taken by the respondent authorities for recovering the amount in terms of Exts.P7 (a) to P7(g) notices. 2. Having regard to the fact that appeals are pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petitions on merits within a specified time and in the meantime, recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: i) The 2nd respondent shall consider Exts.P4, P5 & P6 appeals along with stay petition within a period of one month W.P.(C) No.27670 of 2016 -2- from the date of receipt of a copy of this judgment. ii) In the meantime, the demand made in terms of Exts.P7 (a) to P7(g) shall be kept in abeyance. Sd/- A.M. SHAFFIQUE JUDGE Scl/19.08.2016 "