KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LTD vs. INCOME TAX OFFICER, WARD - 2 (1)

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WP(C)/2243/2018HC KeralaKLHC01033833201822 January 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR3 pages
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What did the High Court hold?

The High Court of Kerala observed that the issue raised in the writ petition was covered by a previous judgment of the same court in WPC No. 38566/2017 (Exhibit P6), which was rendered at the instance of a similarly placed Co-operative Society. Consequently, in light of the precedent set in Exhibit P6, the writ petition was disposed of by modifying the impugned order (Exhibit P4). The modification granted the petitioner an absolute stay for the realization of the amount covered by the assessment order (Exhibit P1), pending the disposal of the appeal preferred against it. No specific issue was left undecided.

What were the facts?

The petitioner, Kerala Gazetted Officers Co-operative Society Ltd. No.T 424, filed a writ petition before the High Court of Kerala challenging an order passed by the Commissioner of Income Tax (Appeals) (2nd respondent) dated January 9, 2018 (Exhibit P4). This order was in relation to an assessment for the year 2014-2015, for which an assessment order was passed by the Income Tax Officer (1st respondent) on December 28, 2016 (Exhibit P1). A demand notice was also issued on October 12, 2017 (Exhibit P2). The petitioner sought relief against the demand notice dated January 11, 2018 (Exhibit P5). The writ petition was filed on January 22, 2018.

What were the issues?

1. Whether the petitioner is entitled to an absolute stay of the demand raised in the assessment order pending disposal of their appeal before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner, a co-operative society, sought an absolute stay of the demand. The judgment does not explicitly record the assessee's specific arguments beyond seeking the stay. Revenue's Contention: The judgment does not explicitly record the revenue's arguments.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 22ND DAY OF JANUARY 2018 / 2ND MAGHA, 1939 WP(C).No. 2243 of 2018 PETITIONER(S) KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LTD NO.T 424 REPRESENTED BY ITS SECRETARY, VAZHUTHACAUD P.O. THIRUVANANTHAPURAM 695 014. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S): 1. INCOME TAX OFFICER, WARD - 2 (1) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHPURAM DISTRICT 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANANTHAPURAM 695 003. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 2243 of 2018 (E) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 28/12/2016 EXHIBIT P2 A TRUE COPY OF THE CONSOLIDATED DEMAND NOTICE NO.AACAK6865 C/ITO/W-2(1)/TVM/2017-18 DATED 12/10/2017 EXHIBIT P3 A TRUE COPY OF THE JUDGMENT DATED 30/10/2017 IN WPC NO.34580/2017 EXHIBIT P4 A TRUE COPY OF THE ORDER IN ITA NO.143/EF/TVM/CIT/(A), TVM/2016-17 DATED 09/01/2018 OF THE 2ND RESPONDENT EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 11/1/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6 A TRUE COPY OF THE JUDGMENT DATED 21/12/2017 IN WPC NO.38566/2017 // TRUE COPY // PS TO JUDGE Kvs/-

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.2243 of 2018 = = = = = = = = = = = = = Dated this the 22nd day of January, 2018 J U D G M E N T The issue raised in the writ petition is covered by Ext.P6 judgment rendered by this Court at the instance of a similarly placed Co-operative Society. In the light of Ext.P6 judgment, the writ petition is disposed of modifying Ext.P4 impugned order granting the petitioner absolute stay for realisation of the amount covered by Ext.P1 assessment order, pending disposal of the appeal preferred against the same. Sd/- P.B.SURESH KUMAR, JUDGE. Kvs/- // true copy //

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