THE PALLIPURAM VILLAGE SERVICE CO-OPERATIVE BANK LIMITED,NO.335 vs. THE DEPUTY DIRECTOR OF INCOME TAX (I AND C)

WP(C)/10802/2019HC KeralaKLHC01027105201905 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, after hearing arguments for some time, allowed the petitioner's counsel to withdraw the writ prayer. The Court granted the liberty to the petitioner to file a fresh writ petition dealing with the cause of action they have for the present. The Court did not decide on the merits of any substantive issue related to the income tax assessment. The operative direction was to dismiss the writ petition as withdrawn, with the aforementioned liberty granted.

What were the facts?

The petitioner, The Pallipuram Village Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents were various authorities within the Income Tax Department, including the Deputy Director of Income Tax and Income Tax Officers. The writ petition was filed challenging an order or action by these revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than it being listed for admission.

What were the issues?

The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner's counsel sought liberty to withdraw the present writ petition and file a fresh one addressing the existing cause of action. The revenue's contentions are not recorded in the judgment. The question before the Court was essentially procedural: whether to permit the withdrawal of the petition with liberty to refile.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 05TH DAY OF APRIL 2019 / 15TH CHAITHRA, 1941 WP(C).No. 10802 of 2019 PETITIONER/S: THE PALLIPURAM VILLAGE SERVICE CO-OPERATIVE BANK LIMITED,NO.335 REPRESENTED BY ITS SECRETARY SAJI JOB, S/O. JOB, AGED 48 YEARS, PALLIPURAM POST, CHERTHALA, ALAPPUZHA, PIN 688 541. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE DEPUTY DIRECTOR OF INCOME TAX (I AND C) KANDAMKULATHY TOWERS, OPP. MAHARAJAS COLLEGE GROUND, M.G ROAD, COCHIN 682 011 2 THE INCOME TAX OFFICER, NON CROP WARD 1(3), O/O. ADDL.JT. COMMISSIONER OF INCOME TAX RANGE-1, KOCHI 682 001 3 THE INCOME TAX OFFICER (1 AND C NAVARATNAM, VELLAKINAR, ALAPUZHA 688 001. OTHER PRESENT: SR. CHRISTOPHER ABRAHAM., SRI. O.S. JOS WINSON THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 10802/2019 -2-

J U D G M E N T After arguing the writ petition for some time, the learned counsel seeks liberty of the Court to withdraw the writ prayer and file fresh writ petition dealing with the cause of action it has for the present. The writ petition is allowed to be dismissed as withdrawn by granting the liberty as prayed for. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE IN THIS REGARD ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) ALAPPUZHA DATED 16-08-2012. EXHIBIT P2 AOF THE NOTICE NO. ITBA/AIM/S/142(1)/2017-18/1008155060(1) DATED 26- 12-2017 ISSUED BY THE 2ND RESPONDENT.

W.P.(C) No. 10802/2019 -3- EXHIBIT P3 AOF THE SUMMONS F.NO. DDIT/(1 &C)/KOCHI/SUMMONS/18-19/14 DATED 27-02-2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 AOF THE LETTER DATED 15-03-2019 SUBMITTED TO THE INCOME TAX OFFICER (1 & C) BY THE PETITIONER.

Recent GST High Court judgments

Search GST case law →