The West Chalakudy Service Co-operative Bank Ltd V. The Income Tax Officer, Ward2 (2) and The Commissioner of Income Tax (Appeals) and The Commissioner of Income Tax (Appeals), National Faceless Assessment Centre and Income Tax Officer, National Faceless Assessment Centre

WP(C)/22996/2022

AI Insights

The West Chalakudy Service Co-operative Bank Ltd filed a writ petition against various income tax authorities challenging the assessment orders and demand notices issued under an old PAN number. The petitioner sought to stay the operation of the demand notices, quash the assessment orders, and obtain a functional login for the old PAN to file appeals. The respondents informed the court that the old PAN had been reactivated, thus resolving the issues raised in the petition. Consequently, the court closed the petition, advising the petitioner to file an appeal using the reactivated PAN.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 810634 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-12-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P G JAYASANKAR
• Assessee Lawyers: C A JOJO
• Keywords: Assessment Order; Demand notice; Income Tax; Legal rights; PAN; Statutory Right to Appeal; Writ petition
• Section: 156

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. 22996 OF 2022 PETITIONER/S: THE WEST CHALAKUDY SERVICE CO-OPERATIVE BANK LTD THE WEST CHALAKUDY SERVICE CO-OPERATIVE BANK LTD, NO.R- 262, WEST CHALAKUDY, CHALAKUDY P.O, THRSSUR DISTRICT, PIN-680 307 REPRESENTED BY ITS SECRETARY., PIN - 680307 BY ADV C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD2 (2) THE INCOME TAX OFFICER, WARD2 (2), AYAKAR BHAVAN, SAKTHAN STAND, THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX ( APPEALS) THE COMMISSIONER OF INCOME TAX ( APPEALS) C R BUILDING, MANACHIRA P.O, KOZHIKODE-673001, PIN - 673001 3 THE COMMISSIONER OF INCOME TAX ( APPEALS) THE COMMISSIONER OF INCOME TAX ( APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI- 110001, PIN - 110001 4 INCOME TAX OFFICER INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001, PIN - 110001 BY ADVS. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA ADV. P.G. JAYASHANKAR PGJ OTHER PRESENT: P.G.JAYASANKAR-SC 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. 22996 OF 2022 2 JUDGMENT Dated this the 22nd day of December, 2023 The present writ petition has been filed seeking the following reliefs:- “i)To stay the operation of Ext.P15 demand notice as they are illegal, arbitrary and denying statutory right to appeal. ii)To issue a writ of certiorari quashing Exts.P2,P6,P10,P13 assessment orders and P3,P7,P11,P14 demand notices. iii)To stay all coercive steps pursuant to Ext.P15 demand to recover disputed tax. iv)To issue a writ of mandamus directing the 1st respondent to generate login id and password in the old PAN number “AABACW0980B” in the status of company so as to file appeal against Exts.P2,P6,P10,P13 assessment orders. v)To issue a writ of manadmus directing the 1st and 4th respondents to provide the link for filing appeal once the login id and password is created in PAN numeber “AABACW0980B”.” 2.Sri.P G Jayasankar, the learned counsel for the respondents submitted that PAN number“AABACW0980B” has been made operational. In view of the aforesaid, nothing survives in this writ petition and the writ petition is thereby closed. The petitioner may file an appeal against the assessment order in respect of the said PAN number“AABACW0980B”. Sd/- DINESH KUMAR SINGH JUDGE SJ WP(C) NO. 22996 OF 2022 3 APPENDIX OF WP(C) 22996/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE CANCELLATION REQUEST LETTER DATED 17.06.2017 SUBMITTED TO THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE ASSESSMENT ORDER IN OLD PAN CARD FOR AY 2013-14 ISSUED BY THE 4TH RESPONDENT DATED 18.03.2022 Exhibit P3 EXHIBIT P3: A TRUE COPY OF THE DEMAND NOTICE U/S 156 ISSUED BY THE 4TH RESPONDENT DATED 18.03.2022 Exhibit P4 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 4TH RESPONDENT DATED 28.03.2022 Exhibit P5 EXHIBIT P5. A TRUE COPY OF THE DEMAND NOTICE U/S 156 ISSUED BY THE 4TH RESPONDENT DATED 28.03.2022 Exhibit P6 A TRUE COPY OF THE ASSESSMENT ORDER IN OLD PAN CARD FOR AY 2014-15 ISSUED BY THE 4TH RESPONDENT DATED 20.03.2022 Exhibit P7 A TRUE COPY OF THE DEMAND NOTICE U/S 156 ISSUED BY THE 4TH RESPONDENT DATED 20.03.2022 Exhibit P8 A TRUE COPY OF THE ASSESSMENT ORDER IN THE NEW PAN CARD FOR AY 2015-16 ISSUED BY THE 1ST RESPONDENT DATED 20.12.2017 Exhibit P9 A TRUE COPY OF THE DEMAND NOTICE U/S 156 ISSUED BY THE 1ST RESPONDENT DATED 20.12.2022 Exhibit P10 A TRUE COPY OF THE ASSESSMENT ORDER IN THE OLD PAN CARD FOR AY 2015-16 ISSUED BY THE 4TH RESPONDENT DATED 20.03.2022 Exhibit P11 A TRUE COPY OF THE DEMAND NOTICE U/S 156 ISSUED BY THE 4TH RESPONDENT DATED 20.03.2022 Exhibit12 A TRUE COPY OF THE ASSESSMENT ORDER IN THE NEW PAN CARD FOR AY 2016-17 ISSUED BY THE 1ST RESPONDENT DATED 24.11.2018 Exhibit13 A TRUE COPY OF THE ASSESSMENT ORDER IN THE OLD PAN CARD FOR AY 2016-17 ISSUED BY THE 4TH RESPONDENT DATED 22.03.2022 Exhibit P14 A TRUE COPY OF THE DEMAND NOTICE U/S 156 ISSUED BY THE 4TH RESPONDENT DATED 22.03.2022 Exhibit15 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT OFFICE WARD 2 (1) DATED 05.07.2022 ExhibitP 16 A TRUE COPY OF STAY PETITION FOR AY 2013-14 BEFORE THE 2ND RESPONDENT DATED 09.07.2022 WP(C) NO. 22996 OF 2022 4 Exhibit P17 A TRUE COPY OF STAY PETITION FOR AY 2014-15 BEFORE THE 2ND RESPONDENT DATED 09.07.2022 Exhibit P18 A TRUE COPY OF STAY PETITION FOR AY 2015-16 BEFORE THE 2ND RESPONDENT DATED 09.07.2022 Exhibit P19 A TRUE COPY OF STAY PETITION FOR AY 2016-17 BEFORE THE 2ND RESPONDENT DATED 09.07.2022 "