SHERTALLAI TALUK TAXI DRIVERS CO-OPERATIVE SOCIETY vs. THE INCOME TAX OFFICER

WP(C)/7890/2018HC KeralaKLHC01039480201808 March 20183 pages

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What did the High Court hold?

The High Court of Kerala, in its order dated March 8, 2018, admitted the writ petition for hearing. The court did not decide on the merits of the case at this stage. The admission of the writ petition signifies that the court found prima facie grounds to examine the petitioner's grievances. The operative direction at this stage was to list the matter for further consideration. No specific findings on the issues raised by the petitioner or the revenue were made, as the judgment is an admission order. The court did not express any opinion on the substantive tax dispute or the validity of the orders passed by the lower authorities.

What were the facts?

The petitioner, Sherthallai Taluk Taxi Drivers Co-operative Society, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an action or order by the Income Tax Officer, Ward-4, Alappuzha, and the Commissioner of Income Tax (Appeals), Kottayam. The specific assessment year(s) and the nature of the order or action are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon. The dispute concerns tax matters related to the petitioner's operations.

What were the issues?

1. Whether the Income Tax Officer and the Commissioner of Income Tax (Appeals) have acted within their jurisdiction and followed due process in their dealings with the petitioner. (Question of law and fact, concerning procedural fairness and statutory compliance). Assessee's Contentions: The petitioner, through its counsel, has approached the High Court by way of a writ petition, implying a challenge to the legality or procedural propriety of the actions taken by the revenue authorities. Specific arguments or reliance on authorities are not recorded in the provided text. Revenue's Contentions: The revenue, represented by its Standing Counsel, is a party to the writ petition. However, the specific contentions or legal arguments put forth by the revenue are not detailed in the excerpt.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 7890 of 2018

ITA NO. 109/COCH/2016

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939 WP(C).No. 7890 of 2018 ----------------- PETITIONER(S) -------------

SHERTALLAI TALUK TAXI DRIVERS CO-OPERATIVE SOCIETY,

A 741, REPRESENTED BY ITS SECRETARY BEENA CHANDRAN,

CHERTHALA P.O, ALAPPUZHA DISTRICT,

KERALA, PIN- 688 524.

BY ADVS.SRI.C.A.JOJO

SRI.JACOB CHACKO

SRI.MATHEWS JOSEPH. RESPONDENT(S): ------------- 1. THE INCOME TAX OFFICER,

WARD-4, ALAPPUZHA- 688 011. 2. COMMISSIONER OF INCOME TAX (APPEALS),

OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),

KOTTAYAM -686 001.

BY SRI.CHRISTOPHER ABRAHAM, SC.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. 09/03/2018.

WP(C).No. 7890 of 2018 (I) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 27-12-2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE DATED 27-12-2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2015-2016 DATED 31-01-2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 26-02-2018 BEFORE THE 2ND RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 23-02-2018 BY THE 1ST RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE ORDER OF THE ITAT, COCHIN IN ITA NO. 109/COCH/2016 DATED 24-05-2016. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs. 09/03/2018.

A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.7890 of 2018 ------------------------------------ Dated this the 8th day of March, 2018 J U D G M E N T The petitioner is a co-operative society. The petitioner filed an appeal as against Ext.P1 assessment order before the 2nd respondent. Ext.P3 is the said appeal. The petitioner also filed a stay petition as per Ext.P4 along with the appeal. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUE JUDGE smp

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