M/S.KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/11459/2015HC KeralaKLHC01057299201507 April 2015Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

AI SummaryDismissed

What were the facts?

The petitioner, Kerala State Co-operative Agricultural and Rural Development Bank Ltd., filed a writ petition before the High Court of Kerala challenging an order passed by the Income Tax Appellate Tribunal (ITAT), Ernakulam. The ITAT's order is the subject of the challenge. The petitioner is represented by its General Manager. The respondents are the Deputy Commissioner of Income Tax, Circle 1(2), Thiruvananthapuram, the ITAT itself, and the Income Tax Officer, Ward - 2(1), Thiruvananthapuram. The writ petition was filed under Article 226 of the Constitution of India. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the ITAT's order is also not detailed.

What did the High Court hold?

The provided text does not contain the High Court's decision on the writ petition, nor does it detail the reasoning or the ratio decidendi. Consequently, there are no findings on any issues, no operative directions issued by the court, and no mention of any issue left undecided. The judgment is limited to the procedural aspect of the writ petition coming up for admission.

What were the issues?

The provided text does not contain the specific questions of law or fact that the High Court was required to decide. It also does not record the arguments presented by either the petitioner (assessee) or the respondents (revenue). Therefore, the contentions of each side, including any reliance on authorities, circulars, or precedents, are not available. The judgment is silent on the specific legal or factual disputes that formed the basis of the writ petition and the ITAT's order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 7TH DAY OF APRIL 2015/17TH CHAITHRA, 1937 WP(C).No. 11459 of 2015 (F) ---------------------------- PETITIONER(S): -------------------------- M/S.KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., TRIVANDRUM, REP. BY GENERAL MANAGER.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.O.A.NURIYA SMT.ROSIE ATHULYA JOSEPH RESPONDENT(S): ---------------------------- 1.DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(2), THIRUVANANTHAPURAM 695 003. 2.INCOME TAX APPELLATE TRIBUNAL, ERNAKULAM 682 016. 3.THE INCOME TAX OFFICER, WARD - 2(1) THIRUVANANTHAPURAM 695 003. R BY SRI.K.M.V.PANDALAI, SC FOR INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).NO.11459/2015

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 19.3.2013 FOR THE YEAR 2010-11 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P2: COPY O

The order continues below.

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