Nediyirippu Service Co-operative Bank V. Union of India and Commissioner of Income Tax (Appeals) and Income Tax Officer, Ward No 2, Tirur

WP(C)/25709/2023

AI Insights

The case involves the Nediyirippu Service Co-operative Bank, which filed a writ petition against the Union of India and other respondents, seeking a directive for the timely consideration and disposal of their stay petition related to an intimation order under Section 143(1) of the Income Tax Act. The bank, represented by its secretary, Suhairudheen Mohammed, argued that the enforcement of the intimation order during the pendency of their appeals and stay petitions would cause irreparable harm. The court, acknowledging the urgency and the procedural history of the appeals and petitions, decided to expedite the process by directing the Appellate Authority to resolve the stay petition swiftly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 801797 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-08-2023
• Assessment Year: misc
• Laws Referred To: Kerala Co-operative Societies Act, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: P C NOUSHIQ
• Keywords: Appellate Authority; Co-operative Society; Income Tax; Stay Petition; Writ petition
• Section: 143(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945 WP(C) NO. 25709 OF 2023 PETITIONER/S: THE NEDIYIRIPPU SERVICE CO-OPERATIVE BANK, KONDOTTY P.O, MALAPPURAM- 673638, REPRENTED BY ITS SECRETARY IN CHARGE, SUHAIRUDHEEN MOHAMMED, AGED 39, S/O. SAIDALAVI.C, RESIDING AT CHAKKAMCHOLA HOUSE, KURUPATH, KONDOTY P.O, MALAPPURAM, PIN - 673638 BY ADV P.C.MUHAMMED NOUSHIQ RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY TO FINANCE, NORTH BLOCK, RAISANA HILL, NEW DELHI, PIN - 110001 2 COMMISSIONER OF INCOME TAX ( APPEALS), INCOME TAX OFFICE, AAYAKAR BHAVAN, MANACHIRA KOZHIKODE DISTRICT, PIN - 673001 3 INCOME TAX OFFICER, WARD NO 2, TIRUR, TARIFF BAZAR, TOWN HALL ROAD, TIRUR, MALAPPURAM DISTRICT, PIN - 676101 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25709 OF 2023 2 JUDGMENT The writ petition is filed to direct the respondents to consider and dispose of Ext.P3 appeal and Ext.P11 stay petition, within a time period fixed by this Court. 2. The petitioner's case is that it is a Co-operative Society registered under the Kerala Co-operative Societies Act and the Rules framed thereunder. Aggrieved by Ext.P2 intimation, the petitioner has preferred Ext.P3 appeal on 15.11.2022. Subsequently, the petitioner filed Ext.P10 stay petition before the 2nd respondent on 31.07.2023 and Ext.P11 before the competent Appellate Authority. The petitioner is apprehensive that during the pendency of Exts.P10 and P11, the respondents may enforce Ext.P2 intimation. Hence, the writ petition. 3. Heard; P.C.Muhammed Noushiq, the learned Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Counsel appearing for the respondents. WP(C) NO. 25709 OF 2023 3 4. Having considered the pleadings and materials on record and taking note of the fact that the petitioner has preferred Ext.P11 stay petition before the competent Appellate Authority, I deem it appropriate to direct the competent Appellate Authority among the respondents to consider and dispose Ext.P11 stay petition, immediately. Resultantly, in exercise of the plenary powers of this Court under Article 226 of the Constitution of India, I order the writ petition as follows: (i) The competent among the respondents shall consider and dispose of Ext.P11 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) If the competent Appellate Authority proposes to WP(C) NO. 25709 OF 2023 4 pass any conditional interim order of stay, it shall state reasons for the same. (iii) Until such time orders are passed on Ext.P11 stay petition, all further proceedings pursuant to Ext.P2 shall stand deferred. Sd/- C.S.DIAS JUDGE rkc/07.08.23 WP(C) NO. 25709 OF 2023 5 APPENDIX OF WP(C) 25709/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT FOR THE ASSESSMENT YEAR 2021-22 Exhibit P2 TRUE COPY OF THE INTIMATION ORDER DATED 17.10.2022 UNDER SECTION 143(1) OF THE INCOME TAX ACT Exhibit P3 TRUE COPY OF THE APPEAL DATED 15.11.2022 AGAINST THE ASSESSMENT ORDER Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF EXHIBIT P3 Exhibit P5 TRUE COPY OF THE COMPUTATION SHEET DATED 26.12.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF THE MEDICAL CERTIFICATE OF THE THEN SECRETARY OF THE PETITIONER Exhibit P7 TRUE COPY OF THE ATTENDANCE REGISTER OF OF THE PETITIONER BANK FOR THE MONTH OF JANUARY AND FEBRUARY OF 2022 Exhibit P8 TRUE COPY OF THE NOTICE DATED 26.07.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P9 TRUE COPY OF REPRESENTATION DATED 31.07.2023 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P10 TRUE COPY OF THE STAY PETITION DATED 31.07.2023 FILED BEFORE THE 2ND RESPONDENT Exhibit P11 TRUE COPY OF THE ACKNOWLEDGMENT FOR FILING STAY PETITION THROUGH INCOME TAX DEPARTMENT ONLINE PORTAL "