Wp/23943/2005 Of Visakha Harbor And Port Workers Union, (Regd v. Assistant Commissioner Of Income Tax, Central Circle-I

THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION Nos. 23943 of 2005, 1273 and 1892 OF 2006 06-03-2006 Between: Visaka Harbor and Port Workers Union, Visakhapatnam, rep. by itsGeneral Secretary & others. ……Petitioners And Assistant Commissioner of Income Tax, Central Circle-I,Visakhapatnam & Others. …..Respondents THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION Nos. 23943 of 2005, 1273 and 1892 OF 2006 COMMON ORDER: (Per Hon’ble Sri Bilal Nazki, J) Heard learned counsel for the parties. The question raised in these writ petitions is, whether the amounts received by the 4[th] Respondent – Pool are income or not.We are told that assessments have been made and the Revenuetreated the amounts as income within the meaning of Section 12 ofthe Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), and forviolation of conditions in Section 13 of the Act, the assessments weremade. These assessments are already subject matter of appealsbefore the appellate authorities. The grievance of the petitioners wasthat the respondent No.4 was not taking steps to protect the amountsand as a result, the petitioners were suffering for whose benefit thePool had been created. The learned Senior Counsel appearing for the Income-taxDepartment, has raised various pleas, including the plea that thesewrit petitions are not competent as they had not been filed by theSociety in accordance with the provisions of Registration of SocietiesAct, 2001. He also contended that the petitioners could not come intothe shoes of the assessee and had no locus standi to agitate thematters. The learned Counsel appearing for respondent No.4, on theother hand, submits that they have taken all the steps, which arenecessary in law to be taken, and appeals have already been filed. Since the appeals are pending before the appellate authorities,we decline to hear these matters at this stage. The petitioners, if soadvised, may file an application as requested by them, for beingheard by the appellate authorities while deciding the appeals. Thepetitioners, if allowed to be the parties in the appeal proceedings,may be permitted to take all the defences that may be available tothem in law. Writ petitions are accordingly dismissed. ________________ (BILAL NAZKI, J) ajr __________________ (G.CHANDRAIAH, J)