Dismissed

M/S India Coffee Board Workers Co-Op. Society Ltd. v. the Income Tax Officer

Kerala HC7 Aug 2023WP(C)/1398/2019

Case brief

AI extract

What is this about?

This Court dismissed a writ petition challenging an income tax assessment order under Article 226 of the Constitution, holding that an alternative statutory appeal was pending before the appellate authority. The Court directed the Commissioner of Income Tax Appeals to decide the appeal expeditiously.

What did the court decide?

Directed the Commissioner of Income Tax Appeals to decide the appeal expeditiously in accordance with law.

M/S India Coffee Board Workers Co-Op. Society Ltd. Vs the Income… — Income Tax | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945
WP(C) NO. 1398 OF 2019

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PETITIONER/S:

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M/S. INDIA COFFEE BOARD WORKERS’ CO-OP. SOCIETY LTD.
NO. 4227, HEAD OFFICE, VELIYANNUR, WEST SAKTHAN BUS
STAND, R.S. POST, P.B. NO. 184, THRISSUR-680 021 -
REPRESENTED BY ITS SECRETARY, SHRI. C.D. SURESH.

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BY ADVS.
V P NARAYANAN
SMT.NISHA JOHN
SRI.R.BHASKARA KRISHNAN

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RESPONDENT/S:

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1 THE INCOME TAX OFFICER, WARD-2(2), RANGE-2, AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR-680 001.

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2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR-680 001.

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BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 1398 OF 2019

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JUDGMENT

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This writ petition under Article 226 of the Constitution of India is filed challenging Exhibit P-1 assessment order. The petitioner had challenged the said impugned assessment order before the Commissioner of Income Tax Appeals. The appeal is listed pending before the appellate authority. Considering the alternative statutory remedy to appeal resorted to by the petitioner, this Court does not like to entertain this writ petition. Therefore the Commissioner of Incomer Tax Appeals is directed to decide the appeal expeditiously in accordance with law. It will be open to the petitioner to urge all issues on facts and law before the appellate authority against the assessment order.

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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Svn

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WP(C) NO. 1398 OF 2019

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APPENDIX OF WP(C) 1398/2019

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PETITIONER’s EXHIBITS

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EXHIBIT P1TRUE COPY OF THE ASST. ORDER ALONG WITH
DEMAND NOTICE DATED 22.11.2018 PASSED BY
THE 1ST RESPONDENT.
EXHIBIT P2TRUE COPY OF MEMORANDUM OF APPEAL DATED
9.01.2019 SUBMITTED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT.
EXHIBIT P2(a)TRUE COPY OF STAY PETITION DATED
9.01.2019 SUBMITTED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT.
EXHIBIT P2(b)TRUE COPY OF THE PETITION FOR CONDONATION
OF DELAY DATED 09.01.2019 SUBMITTED BY
THE PETITIONER BEFORE THE SECOND
RESPONDENT.
EXHIBIT P3TRUE COPY OF THE INTERIM ORDER DATED
13.10.2015 IN I.A. NO. 930/2015 IN I.T.A.
NO. 86/2015 OF THIS HON'BLE COURT.

M/S India Coffee Board Workers Co-Op. Society Ltd. v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

M/S India Coffee Board Workers Co-Op. Society Ltd. v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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