Kerala High Court
The Ramanthali Service Co-Operative ... vs The Central Board Of Direct Taxes
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
THURSDAY, THE 31ST DAY OF JULY 2014/9TH SRAVANA, 1936
WP(C).No. 16896 of 2014 (J)
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WRIT PETITIONER:-:
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THE RAMANTHALI SERVICE CO-OPERATIVE BANK LTD.,
P.O.RAMANTHALI, VIA PAYYANNUR, KANNUR - 670 308,
REPRESENTED BY ITS SECRETARY SURENDRAN K.V.
BY ADV. DR.K.P.PRADEEP
RESPONDENTS:-:
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1. THE CENTRAL BOARD OF DIRECT TAXES,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY ITS CHAIRMAN.
2. INCOME TAX OFFICER,
WARD 4, KANNUR, AAYAKKAR BHAVAN,
KANNOTHUMCHAL, CHOVVA, KANNUR - 670 006.
3. THE COMMISSIONER OF INCOME TAX (APPEALS),
CENTRAL REVENUE BUILDING, MANANACHIRA,
KOZHIKODE - 673 001.
4. JOINT COMMISSIONER OF INCOME TAX,
KANNUR RANGE, AAYAKAR BHAVAN, KANNOTHUMCHAL,
KANNUR - 670 006.
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 31-07-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PJ
WP(C).No. 16896 of 2014 (J)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER NO.AAAJR0130C DATED
06.03.2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER
FOR THE ASSESSMENT YEAR 2007-08.
EXHIBIT P2. TRUE COPY OF THE ASSESSMENT ORDER NO.AAAJR0130C DATED
06.03.2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER
FOR THE ASSESSMENT YEAR 2008-09.
EXHIBIT P3. TRUE COPY OF THE ASSESSMENT ORDER NO.AAAJR0130C DATED
06.03.2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER
FOR THE ASSESSMENT YEAR 2010-11.
EXHIBIT P4. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 19.04.2013
FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2007-08.
EXHIBIT P5. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 19.04.2013
FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2008-09.
EXHIBIT P6. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 19.04.2013
FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2010-11.
EXHIBIT P7. TRUE COPY OF THE ORDER DATED 05.09.2013 ISSUED BY THE 4TH
RESPONDENT TO THE PETITIONER.
EXHIBIT P8. TRUE COPY OF THE MEMORANDUM OF APPEAL IN ITA 361/C/12 FOR
THE ASSESSMENT YEAR 2009-10 PENDING BEFORE THE INCOME TAX
APPELLATE TRIBUNAL AT COCHIN BENCH.
EXHIBIT P9. TRUE COPY OF THE DEMAND NOTICE NO.AAAJR0310C DATED
25.02.2014 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
EXHIBIT P10. TRUE COPY OF THE DEMAND NOTICE NO.AAAJR0310C/874/WD-
4/KNR/14-15 DATED 19.05.2014 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER FOR THE ASSESSMENT YEAR 2007-08.
EXHIBIT P11. TRUE COPY OF THE DEMAND NOTICE NO.AAAJR0310C/875/WD-
4/KNR/14-15 DATED 19.05.2014 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER FOR THE ASSESSMENT YEAR 2008-09.
EXHIBIT P12. TRUE COPY OF THE DEMAND NOTICE NO.AAAJR0310C/873/WD-
4/KNR/14-15 DATED 19.05.2014 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER FOR THE ASSESSMENT YEAR 2010-11.
RESPONDENT(S)' EXHIBITS
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NIL.
/ TRUE COPY /
PJ P.S. TO JUDGE
K.VINOD CHANDRAN, J.
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W.P.(C) No. 16896 of 2014 (T)
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Dated this the 31st day of July, 2014
JUDGMENT
The petitioner is aggrieved with the assessment orders produced as Exts.P1, P2 & P3 orders for the assessment years 2007 - 2008, 2008 - 2009 and 2010 - 2011. The petitioner has filed appeals from the above assessment orders as is evidenced from Exts.P4 to P6 series of documents. Ext.P13 series, are the stay applications filed in the said appeals. The petitioner further challenges Exts.P9, P10, P11 & P12 demand notices under Section 221(1) of the Income Tax Act, 1961. In the context of pendency of the appeals, the petitioner is aggrieved by the recovery proceedings initiated, as also the liability of interest raised as per the above mentioned demand notices.
2.In the circumstances of appeals having been filed and stay applications said to be pending before the first appellate authority, it is only proper that the stay W.P.(C) No. 16896 of 2014 (T) 2 applications be considered in a time bound manner and the recovery against the petitioner be kept in abeyance till such consideration. There shall be a direction to the second respondent, to consider the stay applications filed in Ext.P4 to P6 series of appeals within a period of 'six weeks' from the date of receipt of certified copy of this judgment.
3.The recovery proceedings shall be kept in abeyance for such period and thereafter shall depend upon the orders passed by the first appellate authority. However, no interference can be made of Exts.P9, P10, P11 & P12 demand notices since the interest liability is automatic, in so far as the provision under Section 221(1) of the Income Tax Act is concerned.
The writ petition is disposed of.
Sd/-
K.VINOD CHANDRAN, JUDGE AMV/31/7/