M/S. PATTITHARA SERVICE CO-OPERATIVE BANK LTD. V. THE INCOME TAX OFFICER

WP(C)/9616/2018

AI Insights

The case involves M/S. Pattithara Service Co-operative Bank Ltd., the petitioner, who is aggrieved by several assessment orders issued by the Income Tax Officer, Ward-3, Palakkad, the first respondent. The petitioner had filed appeals against these orders and simultaneously requested stays on the realization of the assessed amounts. The core issue in the writ petition was the delay by the Commissioner of Income Tax (Appeals) in deciding on these stay applications, which the petitioner argued was causing premature realization of the assessed amounts. The court's decision focused on ensuring a timely resolution of the stay applications to prevent any undue financial burden on the petitioner before the appeals could be substantively addressed.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 766903 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-03-2018
• 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; VANDANA MENON; DIVYA RAVINDRAN
• Keywords: Assessment Order; Income Tax; Realisation of amounts; Stay Petition
• Section: 220(6)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 20TH DAY OF MARCH 2018 / 29TH PHALGUNA, 1939 WP(C).No. 9616 of 2018 PETITIONER M/S. PATTITHARA SERVICE CO-OPERATIVE BANK LTD. PATTITHARA P.O, PALAKKAD - 679 534, REPRESENTED BY ITS SECRETARY, SANTHOSH KUMAR P.M BY ADVS.SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN RESPONDENTS: 1. THE INCOME TAX OFFICER WARD -3, PALAKKAD - 678 001. 2. THE COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAWAN, SAKTHAN THAMPURAM NAGAR, THRISSUR - 680 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9616 of 2018 (B) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 1.12. ISSUED BY THE DEPUTY REGISTRAR OF CO-OPERATIVE SOCIETIES. EXHIBIT P2 TRUE COPY OF ASST. ORDER AND DEMAND NOTICE DATED 22.3.2016 FOR THE ASST. YEAR 2010-11 PASSED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.4.2016 FOR THE ASST. YEAR 2010-11 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A) TRUE COPY OF THE STAY PETITION DATED 23.4.2016 FOR THE ASST. YEAR 2010-11 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF ASST. ORDER AND DEMAND NOTICE DATED 22.3.2016 FOR ASST. YEAR 2013-14 PASSED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF ASST. ORDER AND DEMAND NOTICE DATED 21.12.2016 FOR ASST. YEAR 2014-15 PASSED BY THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF ASST. ORDER AND DEMAND NOTICE DATED 27.11.2017 FOR ASST. YEAR 2015-16 PASSED BY THE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.4.2016 FOR THE ASST. YEAR 2013-14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P7(A) TRUE COPY OF THE STAY PETITION DATED 23.4.2016 FOR THE ASST. YEAR 2013-14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P8 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.1.2017 FOR THE ASST. YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P8(A) TRUE COPY OF THE STAY PETITION DATED 23.1.2017 FOR THE ASST. YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 4.1.2018 FOR THE ASST. YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9(A) TRUE COPY OF THE STAY PETITION DATED 4.1.2018 FOR THE ASST. YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P10 TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT DATED 25.4.2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2010-11. EXHIBIT P10(A) TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT DATED 25.4.2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2013-14. EXHIBIT P10(B) TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT DATED 23.1.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2014-15. EXHIBIT P10(C) TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT DATED 4.1.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2015-16. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.9616 of 2018 --------------------------------------------------------------- Dated this the 20th day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income T ax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P2, P4, P5 and P6 assessment orders, the petitioner preferred Exts.P3, P7, P8 and P9 appeals before the second respondent. Exts.P3(a), P7(a), P8(a) and P9(a) are the applications for stay preferred by the petitioner in Exts.P3, P7, P8 and P9 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.P3(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, P4, P5 and P6 orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition. W.P.(c).No.10187 of 2018 : 2 : 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.P3(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.P3(a), P7(a), P8(a) and P9(a) applications for stay, further proceedings for realisation of the amounts covered by Exts.P2, P4, P5 and P6 assessment orders shall be deferred. Sd/- P.B.SURESH KUMAR JUDGE rsr "