PAZHAYAKUNNUMMEL SERVICE CO-OPERATIVE BANK LTD.NO.1517 V. THE INCOME TAX OFFICER

WP(C)/28927/2015

AI Insights

The case involves the Pazhayakunnummel Service Co-operative Bank Ltd., which filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals). The petitioner sought to quash a notice issued by the Income Tax Officer and requested the Commissioner to expedite the consideration of an appeal and stay petition related to an assessment order. The High Court's decision focused on procedural fairness, ensuring that the petitioner's stay request was considered promptly, without delving into the substantive merits of the case.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 755624 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-09-2015
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: V G ARUN; T R HARIKUMAR; ARJUN RAGHAVAN
• Keywords: Assessment Order; Recovery proceedings; Stay Petition; Writ of Certiorari; Writ of Mandamus

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN FRIDAY, THE 25TH DAY OF SEPTEMBER 2015/3RD ASWINA, 1937 WP(C).No. 28927 of 2015 (M) ---------------------------- PETITIONER(S): -------------------------- PAZHAYAKUNNUMMEL SERVICE CO-OPERATIVE BANK LTD.NO.1517 REPRESENTED BY ITS SECRETARY, KILIMANOOR PO THIRUVANANTHAPURAM DISTRICT - 695 601 BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER WARD NO.2(5), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX RANGE - 2, AAYAKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM - 695 003 2. THE COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANANTHAPURAM - 695 003 BY SRI.K.M.V.PANDALAI, SC, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.28927/2015 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE DATED 29.04.1999, ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM P2: COPY OF THE RELEVANT PAGES OF THE BYELAWS OF THE PETITIONER SOCIETY P3: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 27.03.2014 P4: COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 27.03.2014 P5: COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONGWITH THE COVERING LETTER DATED 09.04.2014 P6: COPY OF THE NOTICE NO.AAAAP4867D/WARD-2(5)/TVM DATED 09.09.2015 ISSUED BY THE 1ST RESPONDENT P7: COPY OF THE STAY PETITION DATED 16.09.2015, FILED BY THE PETITIONER IN EXT.P5 A PPEAL P8: COPY OF THE INTERIM ORDER DATED 30.09.2014 IN IA NO.2364/2014 IN ITA. NO.188/2014 P9: COPY OF THE JUDGMENT DATED 30.03.2015 IN WPC NO.10360 OF 2015 RESPONDENTS' EXHIBITS: N I L //TRUE COPY// P.A. TO JUDGE JV ANIL K. NARENDRAN, J. ------------------------------- W.P.(C) No.28927 of 2015 ---------------------------------------------- Dated this the 25th day of September, 2015 JUDGMENT The petitioner, who is a Primary Agricultural Credit Society, has filed this writ petition seeking a writ of certiorari to quash Ext.P6 and a writ of mandamus commanding the 2nd respondent to take up Ext.P5 appeal and Ext.P7 stay petition on merits and to pass appropriate orders thereon. The petitioner has also sought for an order to stay all recovery proceedings pursuant to Ext.P3 assessment order pending disposal of the writ petition. 2. I heard the arguments of the learned counsel for the petitioner and also the learned Standing Counsel appearing for the respondents. 3. Considering the fact that Ext.P7 stay petition is pending consideration before the 2nd respondent, I deem it appropriate to dispose of this writ petition without going into the merits of the contentions raised by the petitioner. In the result, this writ petition is disposed of directing the W.P.(C) No.28927/2015 2 2nd respondent to consider and pass appropriate orders on Ext.P7 stay petition 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. Till such time, all recovery proceedings pursuant to Ext.P3 shall be kept in abeyance. The petitioner shall produce a certified copy of this judgment alongwith a copy of the writ petition before the 2nd respondent. SD/- ANIL K. NARENDRAN, JV JUDGE "