CO-OPERATIVE ACADEMY OF PROFESSIONAL EDUCATION vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL E-ASSE

WP(C)/7295/2023HC KeralaKLHC01017239202303 March 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, in view of the limited prayer made by the petitioner, disposed of the writ petition with a specific direction. The 2nd respondent, the Commissioner of Income Tax (Appeals), was directed to take up Exts.P3 & P4 appeals and Exts.P5 & P6 stay petitions. The respondent was further directed to hear and dispose of the stay petitions within two months. Additionally, the court ordered that no further amount should be adjusted from the petitioner's attached bank account, and the petitioner was permitted to operate the account without any interference. The judgment does not provide any findings on the merits of the assessment orders or the appeals themselves, focusing solely on the procedural aspect of expediting the disposal of pending matters and providing interim relief regarding the bank account.

What were the facts?

The petitioner, Co-operative Academy of Professional Education, filed a writ petition before the High Court of Kerala seeking a direction for the expeditious disposal of appeals and stay petitions filed before the 2nd respondent, the Commissioner of Income Tax (Appeals). These appeals (Exts.P3 & P4) were filed against assessment orders (Exts.P1 & P2), and the stay petitions (Exts.P5 & P6) were also pending. The petitioner also sought a direction to prevent further adjustment of funds from their attached bank account and to permit them to operate the account. The assessment orders and appeals pertain to the Income Tax Department.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to dispose of the pending appeals and stay petitions filed by the petitioner? Assessee's Contention: The petitioner sought a direction for the 2nd respondent to hear and dispose of Exts.P3 & P4 appeals and Exts.P5 & P6 stay petitions. They also sought a direction to prevent further adjustment from their attached bank account and to allow them to operate it. Revenue's Contention: The judgment does not record any specific contentions from the revenue. The revenue was represented by counsel.

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 T.R.RAVI FRIDAY, THE 3RD DAY OF MARCH 2023 / 12TH PHALGUNA, 1944 WP(C) NO. 7295 OF 2023 PETITIONER: CO-OPERATIVE ACADEMY OF PROFESSIONAL EDUCATION CO BANK TOWERS, VIKAS BHAVAN, THIRUVANANTHAPURAM PIN – 695033 REPRESENTED BY ITS DIRECTOR, DR. THAJUDIN AHAMED V.I, BY ADVS. S.ARUN RAJ ARJUN S.RAJ C.T.SUJA RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL E- ASSESSMENT CENTRE, DELHI NORTH BLOCK, DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI, PIN - 110001 3 ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE, AAYAKAR BHAWAN, FIRST FLOOR, KAWDIAR P.O, THIRUVANANTHAPURAM, PIN - 695003 4 STATE BANK OF INDIA VIKAS BHAVAN, THIRUVNANATHAPURAM REPRESENTED BY ITS MANAGER, PIN - 695033 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM, SC. SRI. M. JITHESH MENON, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.7295 of 2023 -:2:- T.R.RAVI, J --------------------------------------------- W.P.(C) No. 7295 of 2023 ---------------------------------------------- Dated this the 3rd day of March, 2023

JUDGMENT The limited prayer in this writ petition is for a direction to the 2nd respondent to dispose of Exts.P3 & P4 appeals, filed against Exts.P1 & P2 assessment orders, and Exts.P5 & P6 stay petitions.

In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Exts.P3 & P4 appeals and Exts.P5 & P6 stay petitions and hear and dispose of the stay petitions within two months. The respondent shall not adjust any further amount from the attached Bank account and the petitioner is permitted to operate the account for which there shall be no interference. T.R.RAVI JUDGE TR

W.P.(C)No.7295 of 2023 APPENDIX OF WP(C) 7295/2023 PETITIONER EXHIBITS Exhibit P1 AOF THE ASSESSMENT ORDER DATED 26-3-2022 U/S147 R.W.S 144B OF THE ACT FOR THE AY 2015-16 Exhibit P2 AOF THE ASSESSMENT ORDER DATED 29-3-2022 U/S147 R.W.S 144B OF THE ACT FOR THE AY 2016-17 Exhibit P3 AOF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY'S 2015-16 Exhibit P4 AOF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY'S 2016-17 Exhibit P5 AOF THE STAY PETITIONS E- FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY'S 2015-16 Exhibit P6 AOF THE STAY PETITIONS E- FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY'S 2016-17 Exhibit P7 AOF THE NOTICE DATED 24-2- 2023 UNDER SECTION 226 (3) OF THE ACT ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT BANK

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