KARUVANTHIRUTHY SERVICE C0-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER

ITA/72/2015HC KeralaKLHC01025473201516 June 2016Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU,HONOURABLE MR.JUSTICE ANTONY DOMINIC4 pages

AI SummaryRemanded

What were the facts?

This appeal is filed by Karuvantiruthy Service Co-operative Bank Ltd. against the order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated December 5, 2014. The ITAT's order was in appeal against the order passed by the Commissioner of Income Tax (Appeals). The Income Tax Officer is the respondent. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history involves appeals progressing from the Income Tax Officer to the CIT(A) and then to the ITAT, with the current appeal being filed against the ITAT's decision.

What did the High Court hold?

The provided text is the cause list entry and does not contain the judgment of the High Court. Therefore, it is not possible to ascertain what the Tribunal decided, the reasoning behind its decision, or the ratio decidendi. No operative directions or findings on any specific issues can be extracted from this text. The judgment does not record any specific findings or conclusions on the merits of the case.

What were the issues?

The primary question before the High Court is whether the ITAT erred in its decision. The judgment does not explicitly frame the issues as questions of law or mixed law and fact, nor does it name the specific provisions of the Income Tax Act that are in contention. The arguments presented by the assessee and the revenue are also not detailed in the provided text. The judgment does not record any specific contentions or reliance on authorities, circulars, or precedents by either the appellant (assessee) or the respondents (revenue).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY, THE 16TH DAY OF JUNE 2016/26TH JYAISHTA, 1938 ITA.No. 72 of 2015 () ---------------------- AGAINST THE ORDER IN ITA 395/Coch/2014 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 5.12.2014 APPELLANT/APPELLANT IN ITA: --------------------------- KARUVANTHIRUTHY SERVICE CO-OPERATIVE BANK LTD NO.D.2638 KARUVANTHIRUTHY, KOZHIKODE, REPRESENTED BY ITS SECRETARY.

BY ADV. SRI.O.D.SIVADAS RESPONDENTS/RESPONDENT IN ITA: ------------------------------ 1. THE INCOME TAX OFFICER WARD NO.2(3), KOZHIKODE 673 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE 673 001. 3. THE INCOME TAX APPELLATE TRIBUNAL, KOCHI - 682 018. R1-R2 BY ADV. SRI.CHRISTOPHER ABRAHAM, BY ADV. SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.72/2015

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE

The order continues below.

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