VENGARA SERVICE CO-OPERATIVE RURAL BANK LIMITED, V. THE INCOME TAX OFFICER,

WP(C)/9907/2019

AI Insights

The case involves Vengara Service Co-operative Rural Bank Limited, represented by its secretary, who filed a writ petition against various income tax authorities. The petitioner sought a directive for the expeditious handling of multiple stay petitions and appeals related to income tax assessments for different assessment years. The court heard arguments from the petitioner's counsel and the Senior Government Pleader representing the respondents. The primary legal issue was the delay in the consideration of the petitioner's stay petitions and appeals by the income tax authorities.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754792 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-03-2019
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C A JOJO; JACOB CHACKO; MATHEWS JOSEPH
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WP(C).No. 9907 of 2019 PETITIONER: VENGARA SERVICE CO-OPERATIVE RURAL BANK LIMITED, NO.F 1186, REPRESENTED BY ITS SECRETARY HAMEED M., AGED 35 YEARS, S/O.ABDULLAKUTTY, VENGARA.P.O., MALAPPURAM DISTRICT, KOCHI-676304. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-3, TIRUR TOWN HALL ROAD, TIRUR-676101. 2 THE COMMISSISONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. 3 THE ASST. COMMISSIONER OF INCOME TAX, C.R.BLDG., I S PRESS ROAD, KOCHI, PIN-682018. 4 THE JOINT COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), MANANCHIRA, KOZHIKODE-673001. 5 THE DISRICT CO-OPERATIVE BANK MALAPPURAM, REPRESENTED BY ITS GENERAL MANAGER, MALAPPURAM POST, MALAPPURAM DISTRICT-676505. SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9907 of 2019 2 JUDGMENT Heard Sri. C.A Jojo, the learned counsel for the petitioner and Sri. Christopher Abraham, the learned Senior Government Pleader. 2. The petitioner prays for a direction to the second respondent to consider and dispose of Exts.P10, P12, P14, P16 stay petitions and Exts.P9, P11, P13, P15 appeals expeditiously. 3. Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Exts.P10, P12, P14, P16 stay petitions within two months and Exts.P9, P11, P13, P15 appeals as expeditiously as possible, preferably within three months from the date of receipt of a copy of this judgment. The recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months. Sd/- S.V.BHATTI JUDGE Ac WP(C).No. 9907 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2008-09 DATED 26.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE FOR RS.3,12,400/- DATED 26.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 25.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE DEMAND NOTICE FOR RS.45,21,740/- DATED 25.2.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER AY 2015-16 DATED 26.12.2017 BEFORE THE 2ND RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE DEMAND NOTICE FOR AY 2015-16 DATED 26.12.2017 FOR RS.78,63,640/- ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2016-17 DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE DEMAND NOTICE FOR RS.85,28,223/- DATED 22.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE APPEAL FOR AY 2008- 09 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE STAY PETITION FOR AY 2008-09 DATED 8.4.2016 BEFORE THE 2ND RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE APPEAL FOR AY 2013- 14 DATED 8.4.2016 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE STAY PETITION FOR AY 2013-14 DATED 8.4.2016 BEFORE THE 2ND RESPONDENT. WP(C).No. 9907 of 2019 4 EXHIBIT P13 A TRUE COPY OF THE APPEAL FOR AY 2015- 16 DATED 28.1.2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P14 A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 20.2.2018 BEFORE THE 2ND RESPONDENT. EXHIBIT P15 A TRUE COPY OF THE APPEAL FOR AY 2016- 17 DATED 20.1.2019 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P16 A TRUE COPY OF THE STAY PETITION FOR AY 2016-17 DATED 25.1.2019 BEFORE THE 2ND RESPONDENT. EXHIBIT P17 A TRUE COPY OF THE NOTICE DATED 28.1.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P18 A TRUE COPY OF THE LETTER DATED 26.3.2019 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// Sd/- PA TO JUDGE "