A co-operative bank challenged an income tax assessment order and demand notice and sought expedited disposal of its pending statutory appeal. The court directed the Income Tax Commissioner (Appeals) to decide the appeal within two months and ordered that no coercive steps be taken in the interim.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE JOHNSON JOHN
TUESDAY, THE 7TH DAY OF MAY 2024 / 17TH VAISAKHA, 1946
WP(C) NO. 17117 OF 2024
PETITIONER:
PALLICKAL NADUVILEMURI SERVICE CO-OPERATIVE BANK
LTD
NO.965 PALLICKAL NADUVILEMURI P.O, KAYAMKULAM,
ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY,
PIN - 690503
BY ADV C.A.JOJO
RESPONDENTS:
1 INCOME TAX OFFICER OFFICE OF THE ADDITIONAL CIT WARD-2(1), THIRUVALLA RANGE,T K ROAD, THIRUVALLA P.O, PIN - 6891012 INCOME TAX OFFICER -NFAC NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 1100013 INCOME TAX COMMISSIONER( APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001OTHER PRESENT:
JUNIOR SC INCOME TAX- SRI.CYRIAC TOM
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 07.05.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NO.17117 OF 2024
2
JOHNSON JOHN, J.
W.P.(C).No.17117 of 2024
Dated this the 7th day of May, 2024
JUDGMENT
The petitioner, Co-operative Bank challenged Ext.P2 assessment order and Ext.P3 demand notice before the 3rd respondent. The learned counsel for the petitioner submits that the petitioner is now seeking only a direction to the 3rd respondent to dispose of Ext.P4 appeal on merit, in accordance with law, within a reasonable time frame. The learned counsel for the respondents have no objection for the same.
WP(C) NO.17117 OF 2024
3
3. Till the disposal of Ext.P4 appeal, no coercive
steps shall be initiated against the petitioner pursuant to Ext.P2 assessment order and Ext.P3 demand notice.
The Writ Petition is disposed of as above.
Sd/-
JOHNSON JOHN
JUDGE
Mms
WP(C) NO.17117 OF 2024
4
APPENDIX OF WP(C) 17117/2024
PETITIONER EXHIBITS
Exhibit |
P1THE TRUFROM T21.10.2 |
E COPIESHE 1ST022 AS P |
OF THE DOCUMENTS ISSUEDRESPONDENT OFFICE DATEDER RTI ACT |
|---|---|---|---|
Exhibit |
P2A TRUEBY THE |
COPY OF2ND RESP |
ASSESSMENT ORDER ISSUEDONDENT DATED 12.01.2024 |
Exhibit |
P3A TRUE2ND RES |
COPY OFPONDENT |
DEMAND NOTICE ISSUED BYDATED 12.01.2024 |
Exhibit |
P4A TRUE3RD RES |
COPY OFPONDENT |
APPEAL FILED BEFORE THEDATED 12.02.2024 |
Exhibit |
P5A TRUEBEFORE03.05.2 |
COPY OFTHE024 |
THE STAY PETITION FILED3RD RESPONDENT DATED |
Exhibit |
P6A TRUEPETITIO25.10.2 |
COPY ON NO.3024 |
F THE JUDGMENT IN WRIT3658 OF 2022 DATED |
1 issue framed by the court
Should the appellate authority be directed to dispose of the pending appeal against the assessment order within a fixed time frame?
Pallickal Naduvilemuri Service Co-Operative Bank Ltd No.965
Income Tax Officer, Office of the Additional CIT Ward-2(1), Thiruvalla Range
Income Tax Officer - NFAC, National Faceless Assessment Centre
Income Tax Commissioner (Appeals), National Faceless Assessment Centre
Johnson John
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court