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

WP(C)/22182/2019

AI Insights

The case involves Meloor Service Co-operative Bank Limited, represented by its Secretary, Sindhu M., who filed a writ petition against the Income Tax Department officials, including the Income Tax Officer, Ward 2 (3), and the Commissioner of Income Tax (Appeals). The petitioner sought to suspend the demand notice (Ext.P23) until the appeals (Exts.P3, P8, P12, P17, and P21) against various assessment orders were resolved. The court's decision was based on the principle that pending appeals should be adjudicated before any coercive financial actions are taken based on the assessment orders.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754673 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-08-2019
• Assessment Year: misc
• Other Referred Cases: WA NO.1536/2019
• Laws Referred To: Kerala Co-operative Societies Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: C A JOJO; JACOB CHACKO; MATHEWS JOSEPH; SWATHY S
• Keywords: Appeal; Assessment Order; Coercive Steps; Demand notice; Income Tax
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 14TH DAY OF AUGUST 2019 / 23RD SRAVANA, 1941 WP(C).No.22182 OF 2019(W) PETITIONER/S: MELOOR SERVICE CO-OPERATIVE BANK LIMITED, NO.R-196, REPRESENTED BY ITS SECRETARY, SINDHU M., AGED 44 YEARS, W/O.RAJEEV C.K., MELOOR P.O., THRISSUR DISTRICT, PIN - 680 311. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2 (3), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR - 680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR - 680 001. 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, NEAR SAKTHAN STAND, THRISSUR - 680 001. OTHER PRESENT: CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.22182 OF 2019(W) 2 JUDGMENT Dated this the 14th day of August 2019 The petitioner, who is a primary Credit Society registered under the Kerala Co-operative Societies Act has approached this Court seeking directions to the respondents to keep Ext.P23 demand in abeyance, till final disposal of Exts.P3, P8, P12, P17 and P21 appeals. 2. The learned counsel for the petitioner submits that the issue has been considered in Ext.P24 by the Division Bench of this Court and it has been ordered that the appeals are liable to be considered and disposed of before proceeding with the realization of amounts due as per the assessment orders. In the above view of the matter, there will be a direction to the 2nd respondent to take up, consider and pass final orders in Exts.P3, P8, P12, P17 and P21 appeals before proceeding with coercive steps as against the petitioner on the basis of Ext.P23 letter of demand as expeditiously as possible. Sd/- sab ANU SIVARAMAN, JUDG WP(C).No.22182 OF 2019(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE DATED 28/12/2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL NO.AY 2016-17 DATED 26/01/2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE STATUTORY APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 19/07/2019. EXHIBIT P5 A TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE 1ST RESPONDENT DATED 25/07/2019. EXHIBIT P6 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 30/11/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE DEMAND NOTICE FOR AY 2015-16 DATED 30/11/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 22/01/2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE STATUTORY APPLICATION U/S.220(6) BEFORE THE 1ST RESPONDENT DATED 06/08/2019. EXHIBIT P10 A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE DEMAND NOTICE DATED 08/11/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE APPEAL FOR AY 2010-11 DATED 05/08/2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P13 A TRUE COPY OF THE STATUTORY APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 06/08/2019. WP(C).No.22182 OF 2019(W) 4 EXHIBIT P14 A TRUE COPY OF THE ASSESSMENT ORDER DATED 11/11/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P15 A TRUE COPY OF THE RECTIFICATION ORDER U/S 154 DATED 31/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P16 A TRUE COPY OF THE NEW DEMAND NOTICE DATED 31/08/2018 FOR AN AMOUNT OF RS.86,76,280/- ISSUED BY THE 1ST RESPONDENT. EXHIBIT P17 A TRUE COPY OF THE APPEAL FOR AY 2009-10 DATED 25/01/2017 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P18 A TRUE COPY OF THE STATUTORY APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 06/08/2019. EXHIBIT P19 A TRUE COPY OF THE ASSESSMENT ORDER DATED NIL ISSUED BY THE 1ST RESPONDENT. EXHIBIT P20 A TRUE COPY OF THE DEMAND NOTICE DATED 10/03/2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P21 A TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 1ST RESPONDENT DATED 04/04/2016. EXHIBIT P22 A TRUE COPY OF THE STATUTORY APPLICATION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 06/08/2019. EXHIBIT P23 A TRUE COPY OF THE NOTICE DATED 24/07/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P24 A TRUE COPY OF THE JUDGMENT IN WA NO.1536/2019 DATED 01/07/2019. "