What did the High Court hold?

The High Court disposed of the writ petitions, allowing the petitioner to file an application for stay of the impugned demand pending the disposal of their appeals. The appellate authority was directed to consider the stay application expeditiously.

The petitioner filed writ petitions challenging assessment orders. Appeals against these assessment orders were already pending before the Commissioner of Income Tax (Appeals).

What were the issues?

Whether the High Court should entertain writ petitions challenging assessment orders when appeals are already pending before the appellate authority. The issue of staying demand pending appeal was also considered.

The Totgars Co-Operative Society vs ITO | Karnataka High Court 2015

Before: AND

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 4TH DAY OF FEBRUARY, 2015 BEFORE THE HON’BLE MR.JUSTICE A.N.VENUGOPALA GOWDA W.P. Nos.101132-101134/2015 (T-IT) BETWEEN THE TOTGARS CO-OPERATIVE SOCIETY SIRSI, UTTARA KANNADA DISTRICT, RPTD.BY ITS GENERAL MANAGER, RAVISH ACHYUT HEGDE, A/A 47 YEARS, CHIEF EXECUTIVE OFFICER, THE TOTGARS CO-OPERATIVE SALE SOCIETY, SIRSI, UTTARA KANNADA DISTRICT. ... PETITIONER (BY SRI. A P HEGDE JANMANE, ADV.) AND 1. THE INCOME TAX OFFICER WARD-1, SIRSI, U.K.DIST 2. COMMISSIONER OF INCOME TAX (APPEALS) NAVNAGAR, HUBLI DIST-DHARWAD. ... RESPONDENTS (BY SRI. Y V RAVIRAJ, ADV. )

: 2 : THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO I) QUASH THE IMPUGNED ORDERS PASSED BY RESPONDENT NO.1 DATED 23.01.2015 AS PER ANNEXURE-J1, J2 & J3, AND ETC. THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: - O R D E R Since the appeals filed by the petitioner assailing the assessment orders as at annexures-D1 to D3 under Section 246(1)(b) of the Income Tax Act, 1961, are pending before respondent-2, these petitions filed assailing the orders of respondent-1 dated 23.1.2015 as at annexures J1, J2 and J3 are disposed of permitting the petitioner to file an application to stay the impugned demand pending consideration and disposal of the appeal. If an application is filed, the appellate authority i.e. respondent-2, shall take into consideration order dated 19.1.2015 passed in W.P.107813/2014 and connected cases and decide the application, with as much expedition as is possible, by also taking into account the facts and circumstances of the case.

: 3 : Leaving open all contentions these writ petitions stand disposed of accordingly. SD/- JUDGE Sub/

THE TOTGARS CO-OPERATIVE SOCIETY vs. THE INCOME TAX OFFICER

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