M/S. KULIKKILIAD SERVICE CO-OPERATIVE BANK LTD. V. THE INCOME TAX OFFICER

WP(C)/9429/2018

AI Insights

The case involves M/s. Kulikkiliad Service Co-operative Bank Ltd., the petitioner, who is an assessee under the Income Tax Act, contesting the delay in the decision-making process regarding their stay applications on assessment orders issued by the Income Tax Officer, Ward-3, Palakkad. The petitioner had filed appeals against the assessment orders for the assessment years 2012-13, 2014-15, and 2015-16, along with stay applications, which were pending decision by the Commissioner of Income Tax (Appeals). The petitioner sought judicial intervention due to the alleged inaction on these applications, which had led to the initiation of proceedings for the realization of the assessed amounts.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755255 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-03-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V P NARAYANAN
• Keywords: Assessment Order; Income Tax; Realisation of amounts; Stay Application
• Section: 154

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 20TH DAY OF MARCH 2018 / 29TH PHALGUNA, 1939 WP(C).No. 9429 of 2018 PETITIONER(S) M/S. KULIKKILIAD SERVICE CO-OPERATIVE BANK LTD. KOTTAPPURAM, P.O.SREEKRISHNAPURAM, PALAKKAD DISTRICT, PIN-679 518 REPRESENTED BY ITS SECRETARY SHRI JAMSHEED K BY ADV.SRI.V.P.NARAYANAN RESPONDENT(S): 1. THE INCOME TAX OFFICER WARD-3, PALAKKAD 678 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680 001 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9429 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS EXHIBITP1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES, OTTAPALAM PALAKKAD DISTRICT EXHIBITP2 TRUE COPY OF THE ASST. ORDER AND DEMAND NOTICE DATED 23-3-2015 FOR THE ASST. YEAR 2012-13 PASSED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE ASST. ORDER AND DEMAND NOTICE DATED 20-12-2016 FOR THE ASST. YEAR 2014-15 PASSED BY THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF THE ASST. ORDER AND DEMAND NOTICE DATED 29-11-2017 FOR THE ASST. YEAR 2015-16 PASSED BY THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE ORDER U/S 154 AND DEMAND NOTICE DATED 9-6-2016 PASSED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2012-13 EXHIBITP6 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 22-4-2015 FOR THE ASST. YEAR 2012-13 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6(A) TRUE COPY OF THE STAY PETITION DATED 22-4-2015 FOR THE ASST. YEAR 2012-13 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18-1-2017 FOR THE ASST. YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P7(A) TRUE COPY OF THE STAY PETITION DATED 18-1-2017 FOR THE ASST. YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBITP8 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 3-1-2018 FOR THE ASST. YEAR 2015-16 E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBITP8(A) TRUE COPY OF THE STAY PETITION DATED 3-1-2018 FOR THE ASST. YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.9429 of 2018 = = = = = = = = = = = = = Dated this the 20th day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P2, P3 and P4 assessment orders, the petitioner preferred Exts.P6, P7 and P8 appeals before the second respondent. Exts.P6(a), P7(a) and P8(a) are the applications for stay preferred by the petitioner in Exts.P6, P7 and P8 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Exts.P6(a) P7(a) and P8(a) applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Exts.P2, P3 and P4 orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition. 2. Heard the learned counsel for the petitioner as W.P. (c) No.9429/2018 -2- also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on Exts.P6(a), P7(a) and P8(a) applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on Exts.P6(a), P7(a) and P8(a) applications for stay, further proceedings for realisation of the amounts covered by Exts.P2, P3 and P4 assessment orders shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE. SKS "