PALLICKAL NADUVILEMURI SERVICE CO-OPERATIVE BANK LTD vs. INCOME TAX OFFICER

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WP(C)/17117/2024HC KeralaKLHC01104846202407 May 2024Author: HONOURABLE MR. JUSTICE JOHNSON JOHN4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 3rd respondent, the Income Tax Commissioner (Appeals), to dispose of the petitioner's appeal (Ext.P4) on its merits, in accordance with law, as expeditiously as possible, within a period of two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that no coercive steps shall be initiated against the petitioner pursuant to the assessment order (Ext.P2) and demand notice (Ext.P3) until the disposal of the appeal. The Court did not decide on the merits of the assessment order or the demand notice, as the primary focus was on the procedural aspect of appeal disposal.

What were the facts?

The petitioner, Pallickal Naduvilemuri Service Co-operative Bank Ltd, is challenging an assessment order (Ext.P2) and a demand notice (Ext.P3) issued by the Income Tax Officer. These were initially challenged before the 3rd respondent, the Income Tax Commissioner (Appeals). The petitioner's primary request is for a direction to the 3rd respondent to dispose of their appeal (Ext.P4) on its merits and within a reasonable timeframe. The respondents have no objection to this request. The High Court of Kerala is considering this writ petition.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of their appeal on merits by the 3rd respondent? (Question of law and procedure) The petitioner argued that they are seeking a direction for the 3rd respondent to dispose of their appeal (Ext.P4) on merit, in accordance with law, within a reasonable time frame. The petitioner's counsel presented this submission. The revenue, represented by the Junior Standing Counsel for Income Tax, stated that they have no objection to the petitioner's request for expeditious disposal of the appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE JOHNSON JOHN TUESDAY, THE 7TH DAY OF MAY 2024 / 17TH VAISAKHA, 1946 WP(C) NO. 17117 OF 2024 PETITIONER: PALLICKAL NADUVILEMURI SERVICE CO-OPERATIVE BANK LTD NO.965 PALLICKAL NADUVILEMURI P.O, KAYAMKULAM, ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY, PIN - 690503 BY ADV C.A.JOJO RESPONDENTS: 1 INCOME TAX OFFICER OFFICE OF THE ADDITIONAL CIT WARD-2(1), THIRUVALLA RANGE,T K ROAD, THIRUVALLA P.O, PIN - 689101 2 INCOME TAX OFFICER -NFAC NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 INCOME TAX COMMISSIONER( APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: JUNIOR SC INCOME TAX- SRI.CYRIAC TOM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.17117 OF 2024 2 JOHNSON JOHN, J. ------------------------------------- W.P.(C).No.17117 of 2024 ------------------------------------- Dated this the 7th day of May, 2024

JUDGMENT The petitioner, Co-operative Bank challenged Ext.P2 assessment order and Ext.P3 demand notice before the 3rd respondent. The learned counsel for the petitioner submits that the petitioner is now seeking only a direction to the 3rd respondent to dispose of Ext.P4 appeal on merit, in accordance with law, within a reasonable time frame. The learned counsel for the respondents have no objection for the same.

2.

In this circumstance, the 3rd respondent is directed to dispose of Ext. P4 appeal on merit in accordance with law, as expeditiously as possible within a period of two months from the date of receipt of a copy of this judgment.

WP(C) NO.17117 OF 2024 3

3.

Till the disposal of Ext.P4 appeal, no coercive steps shall be initiated against the petitioner pursuant to Ext.P2 assessment order and Ext.P3 demand notice. The Writ Petition is disposed of as above. JOHNSON JOHN

JUDGE Mms

WP(C) NO.17117 OF 2024 4 APPENDIX OF WP(C) 17117/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPIES OF THE DOCUMENTS ISSUED FROM THE 1ST RESPONDENT OFFICE DATED 21.10.2022 AS PER RTI ACT Exhibit P2 AOF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 12.01.2024 Exhibit P3 AOF DEMAND NOTICE ISSUED BY 2ND RESPONDENT DATED 12.01.2024 Exhibit P4 AOF APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 12.02.2024 Exhibit P5 AOF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT DATED 03.05.2024 Exhibit P6 AOF THE JUDGMENT IN WRIT PETITION NO.33658 OF 2022 DATED 25.10.2024

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