KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LIMITED, vs. INCOME TAX OFFICER,

PDF · subscribers
WP(C)/9638/2019HC KeralaKLHC01024292201928 March 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the circumstances, disposed of the writ petition by directing the respondent authorities to consider and dispose of the petitioner's rectification petition and application under Section 154 of the Income Tax Act (Exhibits P4 and P5) as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. The Court also granted a stay on recovery proceedings for tax due under Exhibit P3 in the meantime. The primary finding was that the tax authorities should act on the pending applications within a reasonable timeframe. No specific issue was left undecided, as the court provided a clear direction for action.

What were the facts?

The petitioner, M/s. Kerala Gazetted Officers Co-operative Society Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition sought a direction to dispose of their rectification petition and application under Section 154 of the Income Tax Act (Exhibits P4 and P5) expeditiously. The petitioner also sought a stay on recovery proceedings for tax due under Exhibit P3 pending the disposal of the writ petition. The respondents were the Income Tax Officer, Ward-2(1), Thiruvananthapuram, and the Commissioner of Income Tax, Thiruvananthapuram. The case was heard on March 28, 2019.

What were the issues?

1. Whether a writ of Mandamus should be issued directing the respondent authorities to dispose of the petitioner's rectification petition and application under Section 154 of the Income Tax Act expeditiously? (Question of law and fact, concerning the procedural obligation of tax authorities). Assessee's Contention: The petitioner sought an expeditious disposal of their pending applications (Exhibits P4 and P5). Revenue's Contention: The Standing Counsel for the Income Tax Department was heard. No specific arguments or reliance on authorities were recorded for the revenue regarding the disposal of the applications.

Which sections of the Income-tax Act were involved?

Section 154

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 S.V.BHATTI THURSDAY ,THE 28TH DAY OF MARCH 2019 / 7TH CHAITHRA, 1941 WP(C).No. 9638 of 2019 PETITIONER/S: M/S.KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LIMITED, (REPRESENTED BY ITS SECRETARY, SMT.MANJULA KUMARI,J) VAZHUTHACAUD, THYCAUD P.O., THIRUVANANTHAPURAM-695 014 BY ADVS. SRI.ANIL D. NAIR SHRI.GOKULRAJ L. SMT. ARYA ANIL SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2 (1), THIRUVANANTHAPURAM-695 003 2 COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003 OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 9638/2019 -2-

J U D G M E N T Heard the petitioner's counsel and the Standing Counsel for the Income Tax Department.

2.

The petitioner prays for the following reliefs: “a. To issue a writ of Mandamus or such other writ, order or direction to dispose off Exhibit P4 and Exhibit P5 as expeditiously as possible. b. Pending hearing and final disposal of this writ petition, this Hon'ble Court may be pleased to grant stay of recovery to tax due under Exhibit P3. c. Issue such other and further reliefs as this Hon'ble Court may deed fit and proper in the interest of justice.”

3.

Having regard to the circumstances of the case the writ petition is disposed of directing the respondent authorities to consider and dispose of the petitioner's rectification petition and application under Section 154 of Income Tax Act (Ext.P5 and P4) as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment.

W.P.(C) No. 9638/2019 -3- In the meantime the recovery proceedings are stayed. S.V.BHATTI JUDGE jjj

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 28.12.2016 EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER DATED 10.12.2018 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 15.01.2019 GIVING EFFECT TO APPELLATE ORDER EXHIBIT P4 TRUE COPY OF THE RECTIFICATION PETITION FILED UNDER SECTION 154 BEFORE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE RECTIFICATION PETITION FILED UNDER SECTION 264 BEFORE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF STAY PETITION FILED BEFORE 2ND RESPONDENT

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →