MANGALAM SERVICE CO-OPERATIVE BANK LIMITED,D V. THE INCOME TAX OFFICER,

WP(C)/9936/2019

AI Insights

The case involves the Mangalam Service Co-operative Bank Limited, which filed a writ petition against various income tax authorities, including the Income Tax Officer and the Commissioner of Income Tax (Appeals). The petitioner sought a directive for the expeditious handling of their pending stay petitions and appeals concerning income tax assessments and demands. The court's decision focused on ensuring a timely review of these petitions and appeals, highlighting the procedural delays faced by the petitioner in the tax dispute resolution process.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754794 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-03-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C A JOJO; JACOB CHACKO; MATHEWS JOSEPH
• Keywords: Appeal; Income Tax; Stay Petition
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WP(C).No. 9936 of 2019 PETITIONER/S: MANGALAM SERVICE CO-OPERATIVE BANK LIMITED,D NO.9701, REPRESENTED BY ITS SECRETARY ABDUL MAJEED V.M., AGED 53 YEARS, S/O.BAPPUTTY, MANGALAM.P.O., MALAPPURAM DISTRICT, PIN-676561. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD-1, TIRUR TOWN HALL ROAD, TIRUR-676101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. 3 THE ASSISTANT COMMISSIONER OF INCOME TAX, C.R.BLDG., I S PRESS ROAD, KOCHI, PIN-682018. 4 THE JOINT COMMISSIONER OF INCOME TAX OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), MANANCHIRA, KOZHIKODE-673001. 5 THE DISTRICT CO-OPERATIVE BANK MALAPPURAM, REPRESENTED BY ITS GENERAL MANAGER, MALAPPURAM POST, MALAPPURAM DISTRICT. SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9936 of 2019 2 JUDGMENT Heard Sri.C.A.Jojo, the learned counsel for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel for the respondents. 2. The petitioner prays for a direction to the second respondent to consider and dispose of Exts.P6 and P8 stay petitions and Exts.P5 and P7 appeals expeditiously. 3. Having regard to the circumstances of the case, the writ petition is disposed of directing the second respondent to consider and dispose of Exts.P6 and P8 stay petitions as expeditiously as possible, preferably within three months and Exts.P5 and P7 appeals within six months from the date of receipt of a copy of this judgment. Recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for three months from today. Sd/- S.V.BHATTI JUDGE Ac WP(C).No. 9936 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR A7 2015016 DATED 22.12.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE FOR RS.14,82,605/- DATED 22.12.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2016-17 DATED 18.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE FOR RS.13,18,857/- DATED 18.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 21.1.2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P6 TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 19.2.2018 BEFORE THE 2ND RESPONDENT. EXHIBIT P7 TRUE COPY OF THE APPEAL FOR AY 2016-17 DATED 16.1.2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P8 TRUE COPY OF THE STAY PETITION FOR AY 2016-17 DATED 22.1.2019 BEFORE THE 2ND RESPONDENT. EXHIBIT P9 TRUE COPY OF THE NOTICE DATED 14.2.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P10 TRUE COPY OF THE PAYMENT RECEIPT DATED 16.3.2019 FOR AY 2015-16. EXHIBIT P11 TRUE COPY OF THE PAYMENT RECEIPT DATED 16.3.2019 FOR AY 2016-17. EXHIBIT P12 TRUE COPY OF THE NOTICE UNDER 226(3) OF THE INCOME TAX ACT DATED 28.3.2019 TO THE 5TH RESPONDENT. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// Sd/- PA TO JUDGE "