Kerala High Court
Mundela Service Co-Operative ... vs The Central Board Of Direct Taxes on 25 January, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 25TH DAY OF JANUARY 2022 / 5TH MAGHA, 1943
WP(C) NO. 3117 OF 2020
PETITIONER:
MUNDELA SERVICE CO-OPERATIVE BANK LTD., NO. 2433
MUNDELA P. O., VELLANADU, THIRUVANANTHAPURAM - 695543,
REPRESENTED BY ITS SECRETARY RAHUL P. S.
BY ADVS.
K.P.PRADEEP
SRI.T.T.BIJU
SMT.T.THASMI
RESPONDENTS:
1 THE CENTRAL BOARD OF DIRECT TAXES
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI - 110001, REPRESENTED
BY ITS CHAIRMAN.
2 PRINCIPAL CHIEF COMMISSIONR OF INCOME TAX
KERALA, CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD,
KOCHI - 682018.
3 INCOME TAX OFFICER
WARD 2(3), AAYAKKAR BHAVAN, INCOME TAX, KOWADIAR,
THIRUVANANTHAPURAM - 695 003.
BY ADV.CHRISTOPHER ABRAHAM - SC, R1-R3
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3117 OF 2020
2
BECHU KURIAN THOMAS, J.
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W.P.(C) No. 3117 of 2020
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Dated this the 25th day of January, 2022
JUDGMENT
Ext.P7 is an order of assessment issued under Section
147 of the Income Tax Act for the assessment year 2012-13.
Though an appeal is available to the petitioner, they sought
to invoke the writ jurisdiction under Article 226 by filing this
writ petition on 04.02.2020.
2. Since various factual disputes are raised for
consideration, this Court is of the opinion that the remedy of
the petitioner is to pursue its statutory remedy of appeal.
However, since this writ petition has been pending from the
date earlier mentioned, the petitioner will be put to prejudice
due to the long lapse of time. As the pendency of this writ
petition before this Court, ought not to cause prejudice to the
petitioner, it is necessary that, while relegating the petitioner
to the appellate remedy, the period spent by the petitioner in
pursuing this writ petition be excluded while calculating the
period of limitation for preferring an appeal against Ext.P7.
3. I therefore direct exclusion of the period from
WP(C) NO. 3117 OF 2020
04.02.2020 till date of this judgment and relegate the
petitioner to prefer the statutory appeal against Ext.P7.
Since recovery proceedings have been initiated in the
meantime, the same shall be kept in abeyance for a period of
30 days to enable the petitioner to prefer an appeal.
With the aforesaid observations, this writ petition is
disposed of.
Sd/-
BECHU KURIAN THOMAS
JUDGE
DM
WP(C) NO. 3117 OF 2020
APPENDIX OF WP(C) 3117/2020
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE RETURN OF INCOME WITH
STATEMENT DATED 29.12.2012 FILED BY THE
PETITIONER FOR 2012-13.
EXHIBIT P2 TRUE COPY OF THE NOTICE NO.
ITBA/AST/S/148/2018-19/1015544694(1)
DATED 30.3.2019 ISSUED BY THE 3RD
RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE NOTICE NO.
ITBA/AST/F/17/2019-20/1015943234(1)
DATED 9.5.2019 ISSUED BY THE 3RD
RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE REPLY TO EXT.P3
NOTICE.
EXHIBIT P5 TRUE COPY OF THE NOTICE
NO.ITBA/AST/F/142(1)/2019-
20/1018799599(1) DATED 11.10.2019
ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P6 TRUE COPY OF THE REPLY DATED 28.10.2019
SUBMITTED BY THE PETITIONER.
EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER
NO.AAAAM5586E/2012-13 DATED 19.12.2019.
EXHIBIT P8 TRUE COPY OF THE DEMAND NOTICE
NO.AAAAM5586E/2012-13 DATED 19.12.2019.
EXHIBIT P9 TRUE COPY OF THE NOTICE
NO.ITBA/RCV/F/17/2021-22/1038516794(1)
DATED 7.1.2022 ISSUED BY THE INCOME TAX
OFFICER, WARD 2(1), THIRUVANANTHAPURAM.
RESPONDENTS EXHIBITS : NIL
//TRUE COPY//
PA TO JUDGE
