M/S. OTTAPPALAM CO-OPERATIVE MARKETING SOCIETY LTD. V. THE INCOME TAX OFFICER

WP(C)/8587/2018

AI Insights

The case involves M/s. Ottappalam Co-operative Marketing Society Ltd., the petitioner, who is aggrieved by several assessment orders issued by the Income Tax Officer, Ward -3, Palakkad, the first respondent. These orders pertain to different assessment years from 2012-13 to 2015-16, demanding certain amounts from the petitioner. The petitioner appealed against these orders to the Commissioner of Income Tax (Appeals), the second respondent, and simultaneously filed stay applications to defer the realization of the demanded amounts. The writ petition was filed due to the alleged delay by the second respondent in deciding on these stay applications, which the petitioner claimed had led to the initiation of proceedings for the realization of the demanded amounts. The court's decision focused on ensuring a timely resolution of the stay applications to prevent further financial actions based on the contested assessment orders.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 769230 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-03-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V P NARAYANAN
• Keywords: Assessment Order; Income Tax; Realisation of amounts; Stay Application
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 14TH DAY OF MARCH 2018 / 23RD PHALGUNA, 1939 WP(C).No. 8587 of 2018 PETITIONER : M/S. OTTAPPALAM CO-OPERATIVE MARKETING SOCIETY LTD., MAIN ROAD, OTTAPPALAM, PALAKKAD DISTRICT, PIN-679101, REPRESENTED BY ITS SECRETARY, SHRI.SAMPREETH.P. BY ADV.SRI.V.P.NARAYANAN RESPONDENTS : 1. THE INCOME TAX OFFICER, WARD -3, PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 8587 of 2018 (W) APPENDIX PETITIONER'S EXHIBITS : EXHIBIT- P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 26.10.1983 ISSUED BY THE DEPUTY REGISTRAR OF CO-OPERATIVE SOCIETIES, PALGHAT. EXHIBIT -P2 TRUE COPY OF ASST.ORDER AND DEMAND NOTICE DATED 30.3.2015 FOR THE ASST.YEAR 2012-13 PASSED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF ASST.ORDER AND DEMAND NOTICE DATED 17.3.2016 FOR THE ASST.YEAR 2013-14 PASSED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ASST.ORDER AND DEMAND NOTICE DATED 20.12.2016 FOR THE ASST.YEAR 2014-15 PASSED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE ASST.ORDER AND DEMAND NOTICE DATED 28.11.2017 FOR THE ASST.YEAR 2015-16 PASSED BY THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 29.4.2015 FOR THE ASST.YEAR 2012-13 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6(A) TRUE COPY OF THE STAY PETITION DATED 29.4.2015 FOR THE ASST.YEAR 2012-13 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P7 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.4.2016 FOR THE ASST.YEAR 2013-14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P7(A) TRUE COPY OF THE STAY PETITION DATED 21.4.2016 FOR THE ASST.YEAR 2013-14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT 8 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 5.1.2017 FOR THE ASST.YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P8(A) TRUE COPY OF THE STAY PETITION DATED 5.1.2017 FOR THE ASST.YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. WP(C).No. 8587 of 2018 (W) EXHIBIT P9 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 2.1.2018 FOR THE ASST.YEAR 2015-16 E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9(A) TRUE COPY OF THE STAY PETITION DATED 2.1.2018 FOR THE ASST.YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL // TRUE COPY // P.A.TO JUDGE DSV/- P .B.SURESH KUMAR, J. ================== W.P .(C.) No.8587 of 2018 ---------------------------------------------- Dated this the 14th day of March, 2018 JUDGMENT Petitioner is an assessee under the Income T ax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P2 to P5 assessment orders, the petitioner preferred Exts.P6 to P8 appeals before the second respondent. Exts.P6(a), P7(a), P8(a) and P9(a) are the applications for stay preferred by the petitioner in Exts.P6 to P8 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Exts.P6(a), P7(a), P8(a) and P9(a) applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Exts.P2 to P5 orders. The petitioner, therefore, seeks appropriate directions in this regard, in this W .P .(C.) No. 8587/2018 2 writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on Exts.P6(a), P7(a), P8(a) and P9(a) applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on Exts.P6(a), P7(a), P8(a) and P9(a) applications for stay, further proceedings for realisation of the amounts covered by Exts.P2 to P5 assessment orders shall be deferred. Sd/- P .B. SURESH KUMAR, JUDGE sd "