Pappinivattam Service Co-operative Society Ltd. v. Commissioner of Income Tax (Appeals), Thrissur & The Income Tax Officer, Ward 2(4), Shaktan Nagar, Thrissur
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- N. Nagareesh
- Judgment Date
- 2019-07-22
- Court Decision / Holding
- Writ petitions disposed of directing the 1st respondent – Appellate Authority to consider and pass appropriate orders on Ext.P2 appeals expeditiously and to refrain from coercive steps against the petitioner Society till the appeals are disposed of.
- Final Disposition
- Disposed of with directions to the Appellate Authority to expeditiously consider Ext.P2 appeals and refrain from coercive steps until disposal.
Parties to the Case
Appellants / Petitioners
- Pappinivattam Service Co-Operative Society Ltd., represented by its Secretary
Respondents
- The Commissioner of Income Tax (Appeals), Ayakar Bhavan, Shaktan Nagar, Thrissur, 680 001
- The Income Tax Officer, Ward 2(4), Shaktan Nagar, Thrissur, 680 001
Legal Representation & Advocates
Counsels for Petitioners
- • Adv. Sri. O. D. Sivadas
Counsels for Respondents
- • Adv. Sri. Jose Joseph, SC
Case Synopsis & Summary
These writ petitions challenge income tax assessments for the years 2012-13, 2013-14 and 2015-16 of the Pappinivattam Service Co-Operative Society Ltd. The Society, registered under the Kerala Co-operative Societies Act, received assessment orders (Ext. P1) and filed statutory appeals (Ext. P2). Before these appeals were adjudicated, the Income Tax Officer issued recovery notices under Section 221(1) of the Income Tax Act, 1961 (Ext. P3). The petitioner contends that, in an identical matter, this Court directed the appellate authority to decide the appeals first and to refrain from coercive steps until disposal, citing W.P. (C) No.13364/2019 and the Division Bench decision in W.A. No.1529/2019, and the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut (2019 (2) KHC 287). After hearing the petitioner and the Standing Counsel for the Department, the Court held that the writ petitions can be disposed of in a similar manner. Accordingly, the 1st respondent Appellate Authority was directed to consider the Ext. P2 appeals expeditiously and to refrain from coercive action against the Society until the appeals are disposed of. The decision effectively affords the Society interim relief pending the resolution of its statutory appeals.
Provisions of Law Cited
Submissions & Arguments
Contentions of Appellants / Petitioners
The petitioner society argued that an identical case in W.P. (C) No.13364/2019 and the Division Bench decision in W.A. No.1529/2019, as well as the Full Bench decision in The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut (2019 (2) KHC 287), require the appellate authority to consider the pending statutory appeals first and to refrain from coercive recovery steps until disposal. Ext.P3 notices under Section 221(1) of the IT Act are premature pending adjudication of Ext.P2 appeals; hence, a interim protective order is warranted. Respondents: The respondents contended, through the Standing Counsel for the Department, that assessments and recovery notices are valid and that the courts should not automatically stay recovery without considering the statutory framework; however, they acknowledged pendency of appeals and the need for timely adjudication, opposing any blanket stay beyond lawful constraints.
Contentions of Respondents
The department emphasizes compliance with statutory assessment and recovery processes and supports expeditious disposal of appeals, while maintaining that coercive steps cannot be halted beyond what the law permits; no detailed counter-arguments are articulated in the provided text beyond urging adherence to due process.
Cited Precedents (3)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| The Mavilayi Service Co-operative Bank Ltd. v. The Commissioner of Income Tax, Calicut | 2019 (2) KHC 287 | Mentioned Only | Cited as a background Full Bench decision referenced for context; the present order notes it but does not apply its substantive findings directly. |
| W.A. No.1529/2019 | W.A. No.1529/2019 | Positive | Division Bench decision directing the Commissioner of Income Tax (Appeals) to decide statutory appeals expeditiously taking note of the Mavilayi decision; the current Court adopts a similar approach. |
| W.P. (C) No.13364/2019 | W.P. (C) No.13364/2019 | Positive | Identical case where the Court directed appellate authority to consider appeals first and suspend coercive steps; the present matter follows the same course. |
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