THE PULLAMPARA SERVICE CO-OPERATIVE BANK LIMITED NO.2429 V. THE INCOME TAX OFFICER

WP(C)/33165/2017

AI Insights

The case involves the Pullampara Service Co-operative Bank Limited, which filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) concerning multiple assessment orders and subsequent demand notices for the years 2008-2009, 2012-2013, and 2013-2014. The petitioner had filed appeals and stay petitions against these orders, which were pending before the Commissioner of Income Tax (Appeals). However, recovery actions were initiated based on the assessment orders before the stay petitions were considered. The court's intervention was sought to halt these recovery actions until the stay petitions were addressed.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 699623 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-10-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: V G ARUN; T R HARIKUMAR; ARJUN RAGHAVAN; ADITHYA RAJEEV
• Keywords: Co-operative Bank; Demand notice; Income tax assessment; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAY ASANKARAN NAMBIAR THURSDAY, THE 19TH DAY OF OCTOBER 2017/27TH ASWINA, 1939 WP(C).No. 33165 of 2017 (U) ---------------------------- PETITIONER : ------------------ THE PULLAMPARA SERVICE CO-OPERATIVE BANK LIMITED NO.2429 REPRESENTED BY ITS SECRETARY, PULLAMPARA, MUKKUDIL.P.O., THIRUVANANTHAPURAM DISTRICT.695 607. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS : ----------------------- 1. THE INCOME TAX OFFICER WARD-2(3), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT.695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM.695 003. BY SRI. CHRISTOPHER ABRAHAM, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 33165 of 2017 (U) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: A TRUE COPY OF THE CERTIFICATE DATED 11.09.2017, ISSUED BY THE ASST. REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL), NEDUMANGAD. EXHIBIT P2: A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 22.03.2014. EXHIBIT P3: A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 22.03.2014. EXHIBIT P4: A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 20.03.2015. EXHIBIT P5: A TRUE COPY OF THE DEMAND NOTICE DATED 20.03.2015 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6: A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 30.12.2015. EXHIBIT P7: A TRUE COPY OF THE DEMAND NOTICE DATED 30.12.2015 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8 : A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER DATED 06.04.2014. EXHIBIT P9: A TRUE COPY OF THE STAY PETITION DATED 03.10.2017, FILED BY THE PETITIONER IN EXT.P8 APPEAL. EXHIBIT P10: A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 04.04.2015. EXHIBIT P11: A TRUE COPY OF THE STAY PETITION DATED 24.10.2015, FILED BY THE PETITIONER IN EXT.P10 APPEAL. EXHIBIT P12: A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P6 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 07.01.2016. WP(C).No. 33165 of 2017 (U) --------------------------------------- EXHIBIT P13: A TRUE COPY OF THE STAY PETITION DATED 28.01.2016, FILED BY THE PETITIONER IN EXT.P12 APPEAL. EXHIBIT P14: A TRUE COPY OF THE NOTICE F.NO.AAAAP5821F/ITO, W-2(3)/TVM/2017-18 DATED 28.08.2017. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE p A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.33165 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2017 JUDGMENT Against Exts. P2, P4 and P6 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P8, P10 and P12 appeals together with Exts.P9, P11 and P13 stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed, by issuing Ext. P14 demand notice. 2. I have heard the learned counsel for the petitioner and also the learned Standing Counsel for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 2nd respondent shall consider and pass orders on Exts.P9, P11 and P13 stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. ii) Recovery steps pursuant to Ext.P14 Demand Notice for recovery of amounts confirmed W.P.(c).No.33165 of 2017 : 2 : against petitioner by Exts.P2, P4 and P6 assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "