SRI MALLIKARJUNA CREDIT CO OP SOCIETY LTD V. COMMISSIONER OF INCOME TAX

WP/1660/2023

AI Insights

The case involves Sri Mallikarjuna Credit Co Op Society Ltd, represented by its CEO, Smt. Narasimha Naik, who filed a writ petition under Articles 226 and 227 of the Constitution of India. The petitioner sought directions for the expeditious disposal of an appeal filed with the first respondent, the Commissioner of Income Tax (Appeals), and requested that no income tax demand be made until the appeal was resolved. The petition was prompted by the delay in the disposal of the appeal and the consideration of a stay application regarding the same. The court referenced a similar case (W.P. No.22913/2022) where it had issued a directive for expeditious handling of such matters.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 689606 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 23-02-2023
• Assessment Year: misc
• Other Referred Cases: W.P. No.22913/2022
• Laws Referred To: Article 226, Article 227
• 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. 1660 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 1660 OF 2023 (T-IT) BETWEEN: SRI MALLIKARJUNA CREDIT CO OP SOCIETY LTD (REGISTERED UNDER KCS ACT, 1959) SHIROOR, VANDAR UDUPI – 576 223. REPRESENTED BY ITS CEO SMT. NARASIMHA NAIK AGE:53 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 – 110 002. 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI – 110 002. 3. INCOME TAX OFFICER WARD-1, AAYAKAR BHAVAN ADI-UDUPI MALPE ROAD UDUPI – 576 103. …RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 1660 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-1 TO DISPOSE OFF THE APPEAL ANNEXURE-C DATED 21.10.2022 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 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: 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 - 3 - WP No. 1660 of 2023 with law within a period of three [3] weeks from the date of receipt of a copy of the order with a further direction 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 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 petitioner. It would be - 4 - WP No. 1660 of 2023 open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority. SD/- JUDGE AN/- "