M/S. VENPAKAL SERVICE CO-OPERATIVE BANK LTD. V. INCOME TAX OFFICER WARD-2 (2)

WP(C)/32127/2016

AI Insights

The case involves M/S. Venpakal Service Co-operative Bank Ltd., the petitioner, who filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals). The petitioner challenged the recovery actions initiated based on the assessment orders for the assessment years 2011-12, 2012-13, and 2013-14. The petitioner had filed appeals against these orders and simultaneously requested stays on the recovery proceedings. The main legal issue was whether the recovery proceedings should continue while the appeals and stay petitions were pending. The court decided not to delve into the merits of the case, emphasizing the need for the appellate authority to address the stay petitions promptly.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755495 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-10-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: S RAJ; C T SUJA; P DANIEL
• Keywords: Appeal; Assessment Order; Income Tax; Recovery proceedings; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 4TH DAY OF OCTOBER 2016/12TH ASWINA, 1938 WP(C).No. 32127 of 2016 (M) ---------------------------- PETITIONER(S): ------------- M/S. VENPAKAL SERVICE CO-OPERATIVE BANK LTD. VENPAKAL (PO), ARALUMMOODU, THIRUVANANTHAPURAM-695 123, REPRESENTED BY ITS SECRETARY SINI V.G. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA SRI.P.DANIEL RESPONDENT(S): -------------- 1. INCOME TAX OFFICER WARD-2 (2) AAYAKAR BHAVAN, TRIVANDRUM-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, TRIVANDRUM-695 003. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 32127 of 2016 (M) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER DATED 22-1-2016 PASSED BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2011-12. EXHIBIT P2 : TRUE COPY OF THE ASSESSMENT ORDER DATED 21-1-2016 PASSED BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2012-13. EXHIBIT P3 : TRUE COPY OF THE ASSESSMENT ORDER DATED 22-1-2016 PASSED BY THE 1ST RESPONDENT AND THE DEMAND NOTICE FOR THE AY 2013-14. EXHIBIT P4 : TRUE COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2011-12. EXHIBIT P5 : TRUE COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2012-13. EXHIBIT P6 : TRUE COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2013-14. EXHIBIT P7 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2011-12. EXHIBIT P8 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2012-2013 EXHIBIT P9 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER SOCIETY BEFORE THE SECOND RESPONDENT FOR THE AY 2013-14. RESPONDENT(S)' EXHIBITS ----------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ A.M. SHAFFIQUE, J. =============== W.P. (C) No. 32127 of 2016 ================== Dated this, the 4th day of October, 2016 J U D G M E N T Petitioner has filed Exts.P4, P5 and P6 appeals before the 2nd respondent and along with the appeals, petitioner has also filed applications for stay as Exts.P7, P8 and P9. It is submitted that during the pendency of the appeals, steps are being taken by the respondent authorities for recovering the amount in terms of Exts.P1, P2 and P3 assessment orders. 2. Having regard to the fact that appeals are pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petitions on merits within a specified time and in the meantime, the recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under:- (i) The 2nd respondent shall consider the stay petitions filed along with the appeals within a period of one month from the date of receipt of a copy of the judgment. W.P(C) No.32127/16 -:2:- (ii) In the meantime, recovery proceedings pursuant to Exts.P1, P2 and P3 shall be kept in abeyance. Sd/- A.M. SHAFFIQUE, JUDGE Rp4/10/2016 //True Copy// P.S to Judge "