PRIMARY AGRICULTURAL CREDIT CO OP SOCIETY LTD., V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/9791/2023

AI Insights

The case involves the Primary Agricultural Credit Co-operative Society Ltd., which filed a writ petition against the Commissioner of Income Tax (Appeals) and other officials, seeking a directive for the timely disposal of their appeal and stay applications related to an income tax assessment. The petitioner argued that their applications for stay regarding the tax demand were not being addressed, causing undue hardship. The court's decision focused on ensuring a prompt resolution of the stay application and preventing any immediate tax demands while the appeal was pending.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 766692 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 01-06-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Assessment Order; Income Tax; Mandamus; Stay of demand; Writ petition
• Section: 246A

Judgement Text

" - 1 - WP No. 9791 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JUNE, 2023 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9791 OF 2023 (T-IT) BETWEEN: PRIMARY AGRICULTURAL CREDIT CO OP SOCIETY LTD., (REGD. UNDER KCS ACT, 1959) MADENUR, HASSAN TALUK HASSAN DISTRICT 573 225 REP. BY ITS C.E.O KRISHNA KUMAR C J …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, ROOM NO. 356, C .R BUILDING, I P ESTATE, NEW DELHI 110002 2. ASSISSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI 110002 3. INCOME TAX OFFICER WARD I AND TPS, AYAKAR BHAVAN, Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 9791 of 2023 2nd STAGE, BELUR ROAD, HASSAN 573 201 …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO DISPOSE OF THE APPEAL DTD 17.04.2023 MARKED AS ANNX-C BEARING ACKNOWLEDGEMENT NO. 118258960170423 FILED BY THE PETITIONER WITHIN A PERIOD OF THREE MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER OR IN THE ALTERNATIVE DIRECTING THE R-1 TO PASS ORDER ON APPLICATION FOR STAY DTD 17.04.2023 MARKED AS ANNX-D BEARING NO NIL AND FURTHER PENDING CONSIDERATION OF APPEAL AND APPLICATION FOR STAY BEFORE THE APPELLATE AUTHORITY DIRECT THE R-3 TO FOR FORWARD THE APPLICATION DTD 18.04.2023 MARKED AS ANNX-E BEARING NO. NIL TO THE SECOND RESPONDENT TO ENABLE HIM TO CONSIDER THE SAME WITHIN FOUR WEEKS FROM THE DATE OF THE ORDER AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - WP No. 9791 of 2023 ORDER Sri. E.I.Sanmathi, learned counsel accepts notice for the respondents. 2. The petitioner, which is a Primary Agricultural Credit Co-operative Society Limited has sought for issuance of writ in the nature of mandamus to direct the respondent No.1 to dispose of the appeal dated 17.04.2023 marked as Annexure-C within a period of three months. In the alternative, the petitioner has also sought for issuance of writ in the nature of mandamus to pass orders on application for stay dated 17.04.2023 marked as Annexure-D and pending consideration of the appeal and application for stay, the respondent No.3 be directed to forward the application dated 18.04.2023 to the respondent No.2 to enable him to consider the same within four weeks. 3. It is noticed that as against the Assessment Order at Annexure-A, the petitioner has filed an appeal before the respondent No.1 under Section 246A of the Income Tax Act, 1961 (for short, 'the I.T. Act') and the said appeal was e-filed on 17.04.2023. It is submitted that though application seeking stay of demand before the respondent Nos.1 and 3 have been preferred - 4 - WP No. 9791 of 2023 on 17.04.2023 and 18.04.2023 at Annexures-D and E, the said applications have not been disposed of. 4. Learned counsel for the Revenue submits that necessary steps for disposal of the application for stay at Annexure-E pending before the Assessing Authority would be considered expeditiously which would take care the grievance of the petitioner. 5. In the light of the said stand, petition is disposed of. The respondent No.2 - the Assessing Officer is directed to dispose of the application dated 18.04.2023 for stay at Annexure-E within a period of six [6] weeks from the date of receipt of a certified copy of this order. Needless to state that till then there would be no coercive proceedings initiated pursuant to the Assessment Order passed at Annexure-A and the Demand Notice at Annexure-B in the light of the appeal filed by the assessee is pending consideration. Sd/- JUDGE RB "