SULTHAN BATHERY SERVICE CO-OPERATIVE BANK vs. INCOME TAX OFFICER

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WP(C)/19202/2023HC KeralaKLHC01041807202328 March 2025Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, upon hearing the submission from the learned counsel for the petitioner that the matter had become infructuous, decided to dismiss the writ petition. The court did not delve into the substantive tax issues or the merits of any assessment or appeal. The reasoning for the dismissal was solely based on the petitioner's own assertion that the case was no longer viable. Therefore, no findings were made on any tax-related questions, and no operative directions were issued concerning the tax dispute itself. The principle derived is that a writ petition will be dismissed as infructuous if the petitioner concedes that it has lost its purpose.

What were the facts?

The petitioner, Sulthan Bathery Service Co-operative Bank, filed a writ petition (civil) before the High Court of Kerala. The respondents included the Income Tax Officer, Joint Commissioner of Income Tax, National Faceless Appeal Centre, and the Income Tax Appellate Tribunal, Cochin Bench. The writ petition was filed challenging an order or action, though the specific nature of the challenge and the assessment year(s) are not detailed in the provided text. The procedural history leading to the writ petition is also not elaborated. The matter was listed for admission on March 28, 2025.

What were the issues?

The High Court of Kerala was to consider the writ petition. The primary issue before the court was whether to admit the writ petition for hearing. The petitioner's counsel submitted that the matter had become infructuous. No specific arguments were recorded from the respondents' side regarding the merits of any tax dispute. The core question was the maintainability and further progression of the writ petition given the submission made by the petitioner.

AI-generated summary — verify with the full judgment below

WP(C) NO. 19202 OF 2023 1 2025:KER:27838 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 28TH DAY OF MARCH 2025 / 7TH CHAITHRA, 1947 WP(C) NO. 19202 OF 2023 PETITIONER : SULTHAN BATHERY SERVICE CO-OPERATIVE BANK REP BY ITS SECRETARY SULTHAN BATHERY, WAYANAD, PIN – 673 592 BY ADVS. M.P.ASHOK KUMAR BINDU SREEDHAR ASIF N SUDHAKARAN P. RESPONDENTS : 1 INCOME TAX OFFICER WARD NO 2, KALPETTA AYAKAR BHAVAN WAYANAD, PIN - 673121 2 JOINT COMMISSIONER OF INCOME TAX OFFICE OF THE INCOME TAX DEPARTMENT, RANGE – 2, KOZHIKODE, PIN – 673 001 3 NATIONAL FACELESS APPEAL CENTRE C-BLOCK, SPM CIVIC CENTRE, NEW DELHI REPRESENTED BY COMMISSIONER OF INCOME TAX (APPEALS), PIN – 110 001

WP(C) NO. 19202 OF 2023 2 2025:KER:27838 4 INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH 1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD COCHIN REP BY IT’S REGISTRAR, PIN - 682037

BY SRI.CHRISTOPHER ABRAHAM, SENIOR SC P.R.AJITH KUMAR(K/000708/1998) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 19202 OF 2023 3 2025:KER:27838 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C) No.19202 of 2023 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 28th day of March, 2025 JUDGMENT The learned counsel for the petitioner submitted that the matter has become infructuous. Accordingly, this writ petition is dismissed as infructuous.

Sd/- BECHU KURIAN THOMAS, JUDGE RKM

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