Court orders prompt consideration of petitioner's tax appeals for 2012-13, 2013-14, 2015-16 to avoid coercive measures.

The court directed the Appellate Authority to promptly consider and decide on the petitioner's appeals challenging income tax assessment orders for the years 2012-13, 2013-14, and 2015-16. Emphasizing the need to resolve appeals before taking coercive measures, the court ordered no coercive actions against the petitioner until the appeals are resolved, following judicial precedents advocating expeditious disposal of statutory appeals.

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Issues:
1. Challenge to income tax assessment orders for the years 2012-13, 2013-14, and 2015-16.
2. Issuance of recovery notices under Section 221(1) of the Income Tax Act, 1961.
3. Petitioner's appeal against assessment orders.
4. Judicial precedent directing consideration of appeals before coercive steps.

Analysis:
1. The petitioner, a Co-operative Society under the Kerala Co-operative Societies Act, challenged income tax assessment orders for the years 2012-13, 2013-14, and 2015-16. The petitioner filed appeals against these orders, and pending the appeals, the Income Tax Officer issued recovery notices under Section 221(1) of the Income Tax Act, 1961 seeking recovery of the assessed amount.

2. The counsel for the petitioner highlighted a previous case where the court directed the appellate authority to consider appeals before taking coercive steps. Referring to judicial precedents, the court emphasized the importance of considering and disposing of statutory appeals promptly. Notably, the court cited a Full Bench decision in a similar case, emphasizing the need for expeditious resolution of appeals.

3. During the hearing, both the petitioner's counsel and the Standing Counsel for the Department of Income Tax presented their arguments. After reviewing the submissions, the court found merit in disposing of the writ petitions in a similar manner as the previous case. Consequently, the court directed the 1st respondent - Appellate Authority to consider and decide on the appeals promptly. The court also ordered that no coercive measures should be taken against the petitioner until the appeals are resolved.

In conclusion, the judgment addressed the challenges to income tax assessment orders, highlighted the importance of considering appeals before coercive actions, and directed the speedy resolution of the petitioner's appeals while ensuring protection from coercive measures during the appeal process.

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