M/S. KERALA STATE CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/19600/2013

AI Insights

The case involves M/S. Kerala State Co-operative Agricultural & Rural Development Bank Ltd., Trivandrum, as the petitioner, who challenged the assessment orders issued by various income tax authorities. The petitioner filed appeals against these orders, which were accompanied by petitions for stay. However, the stay petitions were dismissed due to the absence of the petitioner. The petitioner sought judicial intervention to expedite the appeal process and stay the coercive actions based on the assessment orders. The court found merit in the petitioner's request for an expedited appeal process and granted a conditional stay on the coercive actions.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 755841 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-08-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; NIVEDITA KAMATH; SREEJITH NAIR
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 7TH DAY OF AUGUST 2013/16TH SRAVANA, 1935 WP(C).No. 19600 of 2013 (Y) ---------------------------- PETITIONER -------------------------- M/S. KERALA STATE CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. TRIVANDRUM, REPRESENTED BY THE MANAGING DIRECTOR BY ADVS.SRI.ANIL D. NAIR SMT.NIVEDITA A. KAMATH SRI. SREEJITH R. NAIR RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRLCE 1 (2), TRIVANDRUM. 695 001. 2. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, TRIVANDRUM 695 001. 3. DEPUTY COMMISSIONER OF INCOME TAX CIRLCE 1(2), THIRUVANANTHAPURAM - 695 001. 4. THE COMMISSIONER OF INCOME TAX (APPEALS)-1 AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695 003. 5. INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, ERNAKULAM 682 018 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-08- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19600 of 2013 (Y) APPENDIX PETITIONERS EXHIBITS EXT.P1 COPY OF ASSESSMENT ORDER DATED 7-12-2010 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXT.P2 COPY OF the ASSESSMENT ORDER DATED 27-12-2011 ISSUED TO THE PETITIONER by the 1ST RESPONDENT EXT.P3 COPY OF THE ORDER DATED 19-3-2013 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT EXT.P4 COPY OF THE ORDER DATED 7-3-2013 IN FIRST APPEAL AGAINST EXT.P1 BY THE 4TH RESPONDENT EXT.P5 COPY OF THE ORDER DATED 7-3-2013 IN FIRST APPEAL AGAINST EXT.P2 BY THE 4TJ RESPONDENT EXT.P6 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT EXT.P7 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT EXT.P8 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT FOR THE YEAR 2010-11 EXT.P9 COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT FOR THE YEAR 2010-11 EXT/P10 COPY OF THE NOTICE DATED 27-6-2013 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXT.P11 COPY OF THE REPLY DATED 29-6-2013 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT EXT.P12 COPY OF THE ORDER GIVING TO THE ORDER OF THE FIRST APPELLATE AUTHORITY FOR THE YEAR 2008-09 EXTP13 COPY OF THE ORDER GIVING TO THE ORDER OF THE FIRST APPELLATE AUTHORITY FOR THE YEAR 2009-2010 EXT.P14 COPY OF THE STA Y PETITIONS FILED BEFORE THE FIFTH RESPONDENT FOR THEYEAR 2008-09 EXT.P15 COPY OF THE STA Y PETITIONS FILED BEFORE THE FIFTH RESPONDENT FOR THEYEAR 2009-10 EXT.P16 COPY OF COVERING LETTER ALONG WITH THE COPY OF JUDGMENT IN W.PC. 16850/2013 EXT.P17 COPY OF POSTING NOTICE DATED 9-7-2013 EXT.P18 COPY OF RESTORATION APPLICATION IN ITA NO.175/COCH/2013 EXT.P19 COPY OF THE RESTORATION APPLICATION IN ITA NO176/COCH/2013 RESPONDENTS EXHIBITS NIL TRUE COPY P.A TO JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.19600 of 2013 = = = = = = = = = = = == = = = = Dated this the 7th day of August, 2013 J U D G M E N T The petitioner filed Exts.P6 and P7 appeals against Exts.P1 and P2 orders of assessment. The appeals were accompanied by Exts.P14 and P15 petitions for stay. But the petitions for stay were dismissed on 11-7-2013 in the absence of the petitioner. 2. Interest of justice warrants that the appeals itself are considered by the fifth respondent expeditiously. I direct the fifth respondent to consider Exts.P6 and P7 appeals expeditiously and at any rate within a period of two months. 3. The coercive steps pursuant to Exts.P12 and P13 orders of assessment shall be put on hold in the meanwhile. This is subject to the condition that the petitioner remits 50% of the amount due thereunder within a period of two weeks. No further directions are warranted and the writ petition is disposed of. V.CHITAMBARESH JUDGE smm 2 "