Malappuram District Government School Teachers Co-operative Society Ltd V. Income Tax Officer

WP(C)/18595/2023

AI Insights

The case involves the Malappuram District Government School Teachers Co-operative Society Ltd., which filed a writ petition against the Income Tax Department's actions following an assessment order and subsequent demand notice. The petitioner sought an expedited decision on their appeal and stay petition concerning the assessment order, which demanded a significant tax amount. The primary legal contention was the enforcement of the assessment order and demand notice despite the pending appeal and stay petition. The court's decision focused on ensuring a timely review of the stay petition to prevent immediate enforcement of the tax demand while the appeal was under consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 771240 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-06-2023
• Assessment Year: misc
• Other Referred Cases: WP(C) 36879/2022
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C A JOJO; SWATHY JIJI
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 8TH DAY OF JUNE 2023 / 18TH JYAISHTA, 1945 WP(C) NO. 18595 OF 2023 PETITIONER: MALAPPURAM DISTRICT GOVERNMENT SCHOOL TEACHERS CO- OPERATIVE SOCIETY LTD LTD. NO.D 1935, NEAR BUS STAND KOTTAPADI, MALAPPURAM REPRESENTED BY ITS SECRETARY, PIN – 679325 BY ADVS.C.A.JOJO SWATHY S. S.JIJI RESPONDENTS: 1 INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN – 110001 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN – 110001 3 INCOME TAX OFFICER WARD-2, TIRUR, INCOME TAX OFFICE, TARIFF BAZAR, TIRUR, KERALA, PIN - 676101 SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18595 OF 2023 :: 2 :: JUDGMENT Dated this the 8th day of June 2023 The writ petition is filed to direct the second respondent to consider and dispose of Ext.P3 appeal and Ext.P4 stay petition, expeditiously and until such time, to defer all further proceedings pursuant to Exts.P1 and P2 passed by the first respondent. 2. The petitioner is a Co-operative Society. The first respondent has passed Ext.P1 assessment order and has now issued Ext.P5 demand. The petitioner has already preferred Ext.P3 appeal before the second respondent on 15.10.2022. Later, the petitioner preferred Ext.P4 stay petition in Ext.P3 appeal. Notwithstanding the pendency of Ext.P4 stay petition, the respondents are threatening to enforce Ext.P1 assessment order through Ext.P5 letter. Hence, the writ petition. WP(C) NO. 18595 OF 2023 :: 3 :: 3. Heard; Sri. C.A.Jojo, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P4 stay petition is already pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner: (i) The second respondent is directed to consider and dispose of Ext.P4 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) The direction to the second respondent to consider Ext.P4 stay petition will not stand in WP(C) NO. 18595 OF 2023 :: 4 :: the way of the second respondent considering Ext.P3 appeal itself. (iv) Until such time orders are passed on Ext.P4 stay petition, all further proceedings pursuant to Exts.P1 & P5 shall stand deferred. SD/- C.S.DIAS JUDGE jes WP(C) NO. 18595 OF 2023 :: 5 :: APPENDIX PETITIONER’S EXHIBITS: Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2020-21 DATED 20.09.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE FOR AN AMOUNT OF RS.96,59,966/- U/S 156 DATED 20.09.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P3 A TRUE COPY OF THE APPEAL FOR AY 2020-21 BEFORE THE 2ND RESPONDENT DATED 15.10.2022. Exhibit P4 A TRUE COPY OF THE STAY PETITION FOR AY 2020-21 BEFORE THE 2ND RESPONDENT. Exhibit P5 A TRUE COPY OF THE LETTER ISSUED BY 3RD RESPONDENT DATED 29.05.2023. Exhibit P6 A TRUE COPY THE JUDGMENT IN WP(C) 36879/2022 DATED 22.11.2022. // TRUE COPY // P .S. TO JUDGE "