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

WP/2365/2023

AI Insights

The case involves the Primary Agricultural Credit Cooperative Society Ltd, represented by its CEO Vijaya Kumar, who filed a writ petition against the Commissioner of Income Tax (Appeals) and other income tax officials. The petitioner sought a directive for the expeditious disposal of an appeal filed on the e-portal and a stay on income tax demands until the appeal was resolved. The court referenced a similar case (W.P.No.22913/2022) where it had previously directed the Appellate Authority to dispose of an appeal expeditiously and the Assessing Officer to consider a stay application within three weeks. The respondents did not oppose the petitioner's requests.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 760713 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-02-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.22913/2022
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Appeal; Coercive Measures; Income Tax; Stay Application

Judgement Text

" - 1 - WP No. 2365 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 2365 OF 2023 (T-IT) BETWEEN: PRIMARY AGRICULTURAL CREDIT CO OPERATIVE SOCIETY LTD FARMER SERVICE CO OPERATIVE SOCIETY LTD REGISTERED UNDER KCS ACT 1959 MOSALE HOSAHALLI, MOSALE HOSAHALLI POST -573212 HASSAN TALUK AND DISTRICT REP BY ITS C.E.O. VIJAYA KUMAR AGE 43 YEARS …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. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI -110002 Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 2365 of 2023 3. INCOME TAX OFFICER WARD -2 AAYAKAR BHAVAN 2ND STAGE BELUR ROAD HASSAN -573201 …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO DISPOSE OFF THE APPEAL ANNEXURE-C DATED 18/10/2022 FILED BY THE PETITIONER IN THE E- PORTAL 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 DIRECT THE R-3 TO FORWARD THE APPLICATION FILED UNDER ANNEXURE-E DATED 19/10/2022 TO THE R-2 AND IN TURN DIRECT THE R-2 TO CONSIDER THE SAID APPLICATION IN ACCORDANCE WITH LAW AND TILL THE DISPOSAL OF THE SAID APPLICATION NOT TO RECOVER THE TAX UNDER DEMAND. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - WP No. 2365 of 2023 ORDER The petitioner has filed this petition for a direction to the first respondent to dispose of the petitioner’s appeal [Annexure-C] within a timeline, or in the alternative, has sought for directions to the second respondent to consider his application for stay [Annexure-E] with a direction to the second respondent not to take any action until such application for stay is considered. Sri. Mahesh R Uppin, the learned counsel for the petitioner, submits that in similar circumstances this Court has disposed of the writ petition in W.P.No.22913/2022 by order dated 09.12.2022 directing the Appellate Authority to dispose of the appeal expeditiously with simultaneous direction to the second respondent to consider the application for stay and pass suitable orders in accordance with law within a period of three [3] weeks from the date of receipt of a copy of the order with a further direction - 4 - WP No. 2365 of 2023 that no precipitative or coercive measures shall be taken. As such, this Court may consider passing similar orders in this petition. Sri E I Sanmathi, the learned Standing counsel for the respondents, who is called upon to accept notice, submits that this Court could consider directing the second respondent to consider the petitioner’s application for stay [Annexure-E] within three [3] months from the date of receipt of a certified copy of this order and also the petitioner’s request for directions for expeditious disposal of the appeal. In the light of the above, the petition stands disposed of directing the second respondent – the Assessing Officer to consider the petitioner’s application for stay [Annexure-E] within a period of three [3] months from the date of receipt of a certified copy of this order strictly in accordance with law and until such decision, the respondents are restrained from taking any coercive measures against the - 5 - WP No. 2365 of 2023 petitioner. It would be open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority. Sd/- JUDGE RB "