THE KALPETTA SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER,

WP(C)/11382/2024HC KeralaKLHC01093432202409 April 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the submission made by the learned counsel for the petitioner, who expressed a desire to withdraw the writ petition. Based on this submission, the Court decided to dismiss the writ petition as withdrawn. There was no decision on the merits of any underlying tax dispute. The operative direction was solely to dismiss the petition as withdrawn.

What were the facts?

The petitioner, The Kalpetta Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala at Ernakulam. The respondents are the Income Tax Officer, the Joint Commissioner of Income Tax, and the Income Tax Appellate Tribunal. The writ petition was filed challenging an order or action, the specifics of which are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon. The matter came up for admission on April 9, 2024.

What were the issues?

The primary issue before the High Court was whether to admit the writ petition. The petitioner's counsel made a submission regarding the petition. The judgment does not record any specific questions of law or fact that the court had to decide, nor does it detail arguments presented by either the petitioner or the revenue. The only stated submission is from the petitioner's counsel.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C) NO. 11382 OF 2024

ITA .852/COCH/2022

ITA .851/COCH/2022

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WP(C) NO. 11382 OF 2024 PETITIONER(S): THE KALPETTA SERVICE CO-OPERATIVE BANK LIMITED, 01 KALPETTA SERVICE CO-OPERATIVE BANK LTD, MAIN ROAD, KALPETTA, WAYANAD, REPRESENTED BY ITS SECRETARY MR.SAJOHN M.P, PIN - 673121 BY ADVS. ADITYA UNNIKRISHNAN ANIL D. NAIR (SR.) RESPONDENT(S): 1 THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX DEPARTMENT, WARD -I, KALPETTA, WAYANAD, PIN - 673122 2 THE JOINT COMMISSIONER OF INCOME TAX, RANG-2, CALICUT, PIN - 673001 3 INCOME TAX APPELLATE TRIBUNAL, 1ST FLOOR, (BLOCK C-1, & C-II),KENDRIYA BHAVAN, OPP. CSEZ,KAKKANAD, KOCHI, PIN – 682037 BY ADV. P.G.JAYASHANKAR, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C.) No.11382 OF 2024 2 JUDGMENT Dated this the 09th day of April, 2024 Learned Counsel for the petitioner submits that, he would like to withdraw the writ petition. Considering the aforesaid submission, the writ petition is dismissed as withdrawn. DINESH KUMAR SINGH JUDGE NB/9-4

W.P.(C.) No.11382 OF 2024 3

Appendix — schedule of exhibits

APPENDIX OF WP(C) 11382/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER DATED 26.7.2018 ISSUED BY THE 2NDRESPONDENT UNDER SEC.271D R/W SEC.269SS EXHIBIT P2 . TRUE COPY OF ORDER UNDER SEC.271E R/W. 269T OF THE INCOME TAX ACT 1961 DATED 26.7.2018 ,ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) REJECTING THE APPEAL FILED AGAINST EXHIBIT P1(U/S.271D) DATED 17.5.2022 EXHIBIT P4 TRUE COPY OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) REJECTING THE APPEAL FILED AGAINST EXHIBIT P2 (U/S. 271E) DATED 17.5.2022 EXHIBIT P5 TRUE COPY OF ARGUMENT NOTE AGAINST EXHIBIT P3 IN APPEAL NO.ITA .852/COCH/2022 FILED BEFORE THE 3RD RESPONDENT EXHIBIT P6 TRUE COPY OF ARGUMENT NOTE AGAINST EXHIBIT P4 IN APPEAL NO.ITA .851/COCH/2022 FILED BEFORE THE 3RD RESPONDENT EXHIBIT P7 TRUE COPY OF LETTER DATED 2.3.2024 SUBMITTED BY PETITIONER TO THE 1ST RESPONDENT EXHIBIT P8 TRUE COPY OF LETTER DATED 4.3.2024 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER RESPONDENT EXHIBITS: NIL TRUE COPY P.A.TO JUDGE

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