TAPPERS SERVICE CO OPERATIVE SOCIETY LTD V. COMMISSIONER OF INCOME TAX (APPEALS)

WP/118/2023

AI Insights

The case involves Tappers Service Co Operative Society Ltd, which filed a writ petition under Article 227 of the Constitution of India, seeking directions related to the disposal of an income tax appeal and an application for stay. The petitioner requested the court to direct the first respondent, Commissioner of Income Tax (Appeals), to dispose of their appeal within a specified timeframe and to refrain from making any income tax demands until the appeal was resolved. Alternatively, the petitioner sought the first respondent to pass orders on their stay application. The court considered a similar precedent (W.P. No.22913/2022) and decided to direct the second respondent to consider the stay application within three months and to restrain any coercive actions until the decision on the stay application was made.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 762808 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 03-02-2023
• Assessment Year: misc
• Other Referred Cases: W.P. No.22913/2022
• Laws Referred To: Article 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. 118 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 118 OF 2023 (T-IT) BETWEEN: TAPPERS SERVICE CO OPERATIVE SOCIETY LTD, (REGD. UNDER KCS ACT, 1959) PADMASHREE COMPLEX, N.H. 66, HEMMADI, KUNDAPURA TALUK, UDUPI DISTRICT- 576 230 REPRESENTED BY ITS MANAGER B. KRISHNA POOJARY. …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONALK FACELESS APPEAL CENTRE, ROOM NO. 356, C.R. BUILDING, I.P. ESTATE, NEW DELHI- 110 002. 2. ASSESSING OFFICER NATIONAL E-ASSESMENT CENTRE, DELHI- 110 002. 3. INCOME TAX OFFICER, WARD -2 AAYAKAR BHAVAN, AADI-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. 118 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE 1ST RESPONDENT TO DISPOSE OFF THE APPEAL DATED 25.10.2022 MARKED AS ANNEXURE-C BEARING ACKNOWLEDGEMENT NO. 713205771101120 FILED BY THE PETITIONER WITHIN A PERIOD OF THREE MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL, NOT TO MAE ANY DEMAND OF INCOME TAX FROM THE PETITIONER OR IN THE ALTERNATIVE DIRECTING THE FIRST RESPONDENT TO PASS ORDERS ON APPLICATION FOR STAY DATED 23.10.22 MARKED AS ANNEXURE-D BEARING NO. NIL AND FURTHER PENDING CONSIDERATION OF APPEAL AND APPLICATION FOR STAY BEFORE THE APPELLATE AUTHORITY, DIRECT THE THIRD RESPONDENT TO FORWARD THE APPLICATION DATED 25.10.22 MARKED AS AN ANNEXURE-E BEARING NO. NILL TO THE SECOND RESPONDENT TO ENABLE HIM TO CONSIDER THE SAME. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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-D] with a direction to the second respondent not to take any action until such application for stay is considered. - 3 - WP No. 118 of 2023 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 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-D] within three [3] months from the date of receipt of a certified - 4 - WP No. 118 of 2023 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-D] 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 open to the petitioner to seek expeditious disposal of the appeal before the Appellate Authority. Sd/- JUDGE AN/- "