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2024 Supreme(Online)(KER) 55857
HIGH COURT OF KERALA
BECHU KURIAN THOMAS, J
MALAPPURAM AGRICULTURAL IMPROVEMENT CO-OPERATIVE SOCIETY LIMITED – Appellant
Versus
INCOME TAX OFFICER OFFICE OF THE INCOME TAX OFFICER, WARD-1 & TPS, TIRUR – Respondent
WP(C) NO. 42762 OF 2024
For the Appellants/Petitioners: AMMU CHARLES
For the Respondents: P.G.JAYASANKAR
The court mandated the expeditious consideration of a stay petition despite previous declines based on non-compliance with deposit requirements.
Headnote:The judgment addresses the appeal of a cooperative society challenging the denial of a stay pending the resolution of tax assessment for 2019-2020 due to non-deposit of 20% disputed amount as required by CBDT instructions. The court directs the consideration of the stay petition within two months and suspends coercive measures during this period. Ultimately, the writ petition is disposed of with specified directions.
| Table of Content |
|---|
| 1. petitioner appeals assessment order and stay request. (Para 1) |
| 2. counsel heard for both petitioner and respondent. (Para 2) |
| 3. court directs review of stay petition and stays coercive actions. (Para 3) |
JUDGMENT
Petitioner is a co-operative society which has preferred an appeal before the 2nd respondent against the order of assessment for the year 2019-2020. The stay petition filed by the petitioner in the appeal has been declined for the reason that petitioner has not deposited 20% of the disputed amount. Petitioner challenges the order declining to grant the stay pending the appeal.
2. I have heard Adv.Ammu Charles, appearing for the petitioner as well as Sri.P.G.Jayasankar, the learned Senior Standing Counsel for the respondent.
3. The stay has been declined by the first respondent for the reason that the petitioner had not deposited 20% of the disputed amount demanded. The said conclusion has been arrived at on the basis of an instruction issued by the CBDT. However, in the appeal, petitioner has preferred Ext.P11 stay petition. Taking note of the aforesaid circumstances, it is only appropriate that the said stay petition be considered after hearing the petitioner, notwithstanding Ext.P13 order.
Accordingly, there will be a direction to the 2nd respondent to consider and pass appropriate orders on the stay petition filed as Ext.P11, in the appeal preferred by the petitioner, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till then, all coercive proceedings, pursuant to Ext.P8 assessment order for the assessment year 2019-2020 shall be kept in abeyance till then.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS, JUDGE RKM APPENDIX OF WP(C) 42762/2024 PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 23.09.2015 UNDER THE KERALA CO-OPERATIVE SOCIETIES ACT,1969 Exhibit P2 TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR AY 2019-20 (FINANCIAL YEAR 2018-19) DATED 05.10.2019 Exhibit P3 TRUE COPY OF THE NOTICE DATED 14.02.2023 ISSUED UNDER SECTION 148A (B) OF IT ACT Exhibit P4 TRUE COPY OF THE ORDER DATED 27.03.2023 ISSUED UNDER SECTION 148A(D) OF Income Tax Act Exhibit P5 TRUE COPY OF THE NOTICE DATED 27.03.2023 ISSUED UNDER SECTION 148 OF THE Exhibit P6 TRUE COPY OF THE SECTION 142(1) NOTICE DATED 09.10.2023 Exhibit P7 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED UNDER SECTION 144 OF DATED
12.01.2024 Exhibit P8 TRUE COPY OF THE ASSESSMENT ORDER DATED
08.03.2024 Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED
08.03.2024 Exhibit P10 TRUE COPY OF THE APPEAL DATED 25.04.2024 FILED IN FORM 35 ALONG WITH THE FACTS AND GROUNDS URGED IN THE APPEAL Exhibit P11 TRUE COPY OF THE STAY PETITION DATED NIL Exhibit P12 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P13 TRUE COPY OF THE ORDER OF REJECTION OF THE APPLICATION FOR STAY DATED 18.09.2024 Exhibit P14 F) TRUE COPY OF THE RELEVANT PAGES OF THE STANDARD OPERATING PROCEDURE (SOP) ISSUED BY THE INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER, VIDE NAFAC/DELHI/CIT-1/2022-23/112/92 DATED
03.08.2022
