NAVAIKULAM SERVICE CO-OPERATIVE BANK LIMITED V. THE DEPUTY COMMISSIONER OF INCOE TAS

WP(C)/13851/2019

AI Insights

The case involves the NavaiKulam Service Co-operative Bank Limited, which is a primary Co-operative Society engaged in banking services. The Society challenged an assessment order (Ext.P1) and filed an appeal (Ext.P3) with the Commissioner of Income Tax (Appeals). Concurrently, they requested the Deputy Commissioner of Income Tax to treat them as not being in default under Section 220(6) of the Income Tax Act, 1961, due to the initiation of coercive proceedings. The primary grievance was the delay in addressing their appeal and the continuation of coercive actions. The court's decision focused on ensuring a timely review of the petition and halting coercive measures temporarily.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 726787 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-05-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOS WINSON
• Assessee Lawyers: C A JOJO; JACOB CHACKO; MATHEWS JOSEPH
• Keywords: Appeal; Assessment Order; Banking Services; Co-operative Society; Coercive Proceedings; Income Tax
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17TH DAY OF MAY 2019 / 27TH VAISAKHA, 1941 WP(C).No. 13851 of 2019 PETITIONER: NAVAIKULAM SERVICE CO-OPERATIVE BANK LIMITED, NO.964, REPRESENTED BY ITS SECRETARY BINDU S., W/O. ANILKUMAR N., AGED 47 YEARS, NAVAIKULAM P.O., THIRUVANANTHAPURAM DISTRICT, KERALA, PIN-695603. BY ADVS.SRI.C.A. JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, CIRCLE-2(1), KOWDIAR, TRIVANDRUM-695003 2 COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003 3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN TRIVANDRUM 695003 SRI.JOS WINSON, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).13851/2019 2 J U D G M E N T The petitioner herein is a primary Co-operative Society engaged in the business of banking services. The said Society has been served with an assessment order, copy of which is produced as Ext.P1. Challenging Ext.P1, the petitioner preferred Ext.P3 appeal before the 3rd respondent. Immediately thereafter, when coercive proceeding were initiated, the petitioner filed a petition before the 1st respondent under Section 220(6) of the Income Tax Act, 1961 requesting to treat the assessee as not being in default. The grievance of the petitioner is that the concerned respondents have not taken up Ext.P3 or Ext.P7 till date, but instead, coercive proceeding have been initiate. The prayer in this petition is to direct the concerned respondents to take up Exts.P3 and P7 in an expeditious manner and in the meanwhile, to keep coercive proceedings in abeyance. 2. Heard the learned Standing Counsel appearing for the respondents. 3. Having regard to the facts and circumstances and the submissions made across the Bar, there will be a direction W.P(C).13851/2019 3 to the first respondent to take up and consider and pass orders on Ext.P7 petition expeditiously, at any rate, within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner. Until orders are passed as directed above, the coercive proceedings pursuant to Exts.P6 and P8 shall be kept in abeyance. Sd/- Raja Vijayaraghavan V ., Judge sou. W.P(C).13851/2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 24.12.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE DATED 24.12.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL BEFORE THE 2ND RESPONDENT DATED 23.01.2019 EXHIBIT P4 A TRUE COPY OF THE REVIEW PETITION DATED 12.03.2019 BEFORE THE 4TH RESPONDENT EXHIBIT P5 A TRUE COPY OF THE JUDGMENT IN WP(C) NO. 7833/2019 DATED 14.03.2019 EXHIBIT P6 A TRUE COPY OF THE ORDER ON REVIEW PETITION DATED 20.03.2019 EXHIBIT P7 A TRUE COPY OF THE PEITION U/S 220(6) BEFORE THE 1ST RESPONDENT DATED 02.05.2019 EXHIBIT P8 A TRUE COPY OF THE NOTICE BY THE 1ST RESPONDENT DATED 10.05.2019 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// Sd/- PA TO JUDGE "