The General Insurance Employees Co-operative Society Ltd V. Income Tax Officer Non-Corporate Ward-1(5) and Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre and Commissioner of Income Tax (Appeals) National Faceless Appeal Centre

WP(C)/43502/2023

AI Insights

The case involves the General Insurance Employees Co-operative Society Ltd, which filed a writ petition against the Income Tax Department concerning the assessment orders for the assessment years 2017-18 and 2018-19. The petitioner sought a writ of mandamus to expedite the decision on their appeals and stay applications related to these assessment orders, and to prevent the enforcement of tax demands based on these orders until the appeals were resolved. The court declined to prevent the enforcement of the tax demands but directed the appellate authority to expedite the decision on the stay applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 818792 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-12-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Assessee Lawyers: ARUN RAJ
• Keywords: Expeditious Disposal; Income tax assessment; Stay Petition; Writ of Mandamus
• Section: 143(3); 143(3A); 143(3B)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 43502 OF 2023 PETITIONER/S: THE GENERAL INSURANCE EMPLOYEES CO-OPERATIVE SOCIETY LTD 2ND FLOOR, SITARAM COMPLEX, CHITTOR ROAD, KACHERIPADY, ERNAKULAM, COCHIN REPRESENTED BY ITS PRESIDENT SASEENDRAN NAIR V N, PIN - 682018 BY ADV S.ARUN RAJ RESPONDENT/S: 1 INCOME TAX OFFICER NON- CORPORATE WARD-1(5), CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, PIN - 682018 2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 43502 OF 2023 2 JUDGMENT Dated this the 22nd day of December, 2023 The present writ petition has been filed with the following prayers :- “i) To issue a writ of mandamus directing the 3rd respondent, CIT (Appeals) to pass orders on Exhibit P-2 and P-4 appeals or Exhibit P-5 and P-6 stay petitions filed by the petitioner for the AY 2017-18 and 2018-19 respectively as expeditiously as possible within a time limit that may be fixed by this Honourable Court; ii) To issue a writ of mandamus directing the respondents/income tax department not to take recovery proceedings based on Exhibit P-1 and P-3 assessment orders for the AY’s 2017-18 and 2018-19 respectively pending final disposal of the statutory first appeals or the stay petitions pending before the 3rd respondent.” 2.Against the assessment orders in Exts.P1 and P3, the petitioner has filed appeals in respect of assessment years 2017- 2018 and 2018-2019. 3.The appeals are pending for considering before the 3rd respondent. The petitioner has also thereafter moved the application in Exts.P5 and P6, staying the demand pursuance to the assessment orders in Exts.P1 and P3. 4. The petitioner has approached this court in this writ petition for expeditious disposal of stay applications and also for the writ of mandamus directing the respondents not to take any measures for realization of the tax amount in Ext.P1, as per the WP(C) NO. 43502 OF 2023 3 proceedings based on Exts.P1 and P3 assessment orders. This court finds no ground to direct the respondents to keep their hands off, in realizing the assessed amount, as this court would not like to exercise the parallel jurisdiction with the appellate authority. However, the present writ petition is disposed of, by directing the 3rd respondent to consider and pass appropriate orders on the stay application of the petitioner in Exts.P5 and P6, expeditious preferably within a period of two months. For a period of two months demand of tax in pursuance to Exts.P1 and P3 orders shall not be enforced. The writ petition is disposed of as above. Sd/- DINESH KUMAR SINGH JUDGE SJ WP(C) NO. 43502 OF 2023 4 APPENDIX OF WP(C) 43502/2023 PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29- 12-2019 U/S 143(3) PASSED BY THE 1ST RESPONDENT FOR THE AY 2017-18 Exhibit P-2 TRUE COPY OF THE FIRST APPEAL DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, FIRST APPELLATE AUTHORITY FOR THE AY 2017-18 Exhibit P-3 TRUE COPY OF THE ASSESSMENT ORDER DATED 10-2- 2021 U/S 143(3) R.W.S 143 (3A) & 143 (3B) OF THE ACT PASSED BY THE 2ND RESPONDENT FOR THE AY 2018-19 Exhibit P-4 TRUE COPY OF THE FIRST APPEAL DATED 2-3-2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, FIRST APPELLATE AUTHORITY FOR THE AY 2018-19 Exhibit P-5 TRUE COPY OF THE STAY PETITION DATED 6-11- 2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2017-18 Exhibit P-6 TRUE COPY OF THE STAY PETITION DATED 6-11- 2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2018-19 "