OORUTTAMBALAM SERVICE CO-OPERATIVE BANK LTD ., vs. THE CENTRAL BOARD OF DIRECT TAXES,

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WP(C)/40428/2023HC KeralaKLHC01090697202314 February 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide the merits of the case. Instead, after hearing arguments, the learned counsel for the petitioner submitted that they would approach the assessing authority under Section 154 of the Income Tax Act, 1961, for the reliefs sought in the writ petition. Consequently, the High Court disposed of the writ petition, granting the petitioner liberty to pursue their remedies before the assessing authority. No specific finding was made on the substantive issues that might have been raised in the writ petition, and the court did not delve into the merits of the petitioner's claim. The operative direction was to allow the petitioner to approach the assessing authority.

What were the facts?

The petitioner, Ooruttambalam Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents were the Central Board of Direct Taxes, the Principal Chief Commissioner of Income Tax, and the Income Tax Officer. The writ petition challenged an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.

What were the issues?

The High Court was to decide whether to entertain the writ petition. The petitioner's primary contention, as indicated by their submission to the court, was to seek reliefs that were originally intended to be pursued through the writ petition. The revenue's arguments are not recorded in the judgment. The core issue revolved around the appropriate forum for the petitioner to seek redressal for their grievances against the income tax authorities. The petitioner sought to bypass or address issues that would typically be handled by the assessing authority.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 40428 OF 2023
W.P(C) NO.1297 OF 2021

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 WEDNESDAY, THE 14TH DAY OF FEBRUARY 2024 / 25TH MAGHA, 1945 WP(C) NO. 40428 OF 2023 PETITIONER/S: OORUTTAMBALAM SERVICE CO-OPERATIVE BANK LTD ., OORUTTAMBALAM P.O., THIRUVANANTHAPURAM- 695507.,REPRESENTED BY ITS SECRETARY SYAMJI S.L. BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF INANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY ITS CHAIRMAN. 2 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, I S PRESS ROAD, KOCHI, ERNAKULAM, PIN - 682018 3 INCOME TAX OFFICER, WARD 2(1), THIRUVANANTHAPURAM, DEPARTMENT OF INCOME TAX, AAYAKKAR BHAVAN, KOWADIAR, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS. P.G.JAYASHANKAR G.KEERTHIVAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.40428 of 2023 2 JUDGMENT Dated this the 14th day of February, 2024 After some arguments, learned counsel for the petitioner submits that the petitioner will approach the assessing authority under Section 154 of the Income Tax Act, 1961, for the reliefs sought in the writ petition. Considering the aforesaid submission, the present writ petition is disposed of with liberty as prayed for. Sd/- DINESH KUMAR SINGH JUDGE AP

WPC No.40428 of 2023 3 APPENDIX OF WP(C) 40428/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO AAAA01130G DATED 28-12-2016 ISSUED FOR THE YEAR 2011-12 Exhibit P2 TRUE COPY OF THE ORDER IN APPEAL NO ITA NO 254/EF/TVM/CIT (A)/TVM/2016-17 DATED 05-03- 2019 FOR THE YEAR 2011-12 Exhibit P3 TRUE COPY OF THE ORDER ITA NO 254/EF/TVM/CIT (A)/TVM/2016-17 DATED 3-09- 2019 FOR THE YEAR 2011-12 Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 29-11-2021 IN W.P(C) NO.1297 OF 2021 Exhibit P5 TRUE COPY OF THE MODIFIED ORDER DATED 08- 04-2022 ISSUED BY THE INCOME TAX OFFICER, WARD-2(1), TRIVANDRUM

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