PEROORKADA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

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WP(C)/7976/2019HC KeralaKLHC01020360201908 August 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, considering the submission made by the learned counsel for the petitioner, held that the writ petition has become infructuous. Consequently, the Court dismissed the writ petition as such. Any interim order that might have been in place was also vacated. The reasoning is solely based on the petitioner's submission regarding the efflux of time rendering the petition infructuous, and no adjudication on the merits of the case occurred.

What were the facts?

The petitioner, Peroorkada Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition (civil) before the High Court of Kerala. The respondents were the Income Tax Officer, Ward-2(1), Kowdiar, Trivandrum; the Commissioner of Income Tax (Appeals)-1, Trivandrum; and the Principal Commissioner of Income Tax, Trivandrum. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to the writ petition is also not detailed.

What were the issues?

1. Whether the writ petition has become infructuous due to the efflux of time, a question of fact. The petitioner's counsel submitted that the writ petition has become infructuous due to the efflux of time and requested its dismissal. The revenue's contentions are not recorded in the judgment.

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 DINESH KUMAR SINGH TUESDAY, THE 8TH DAY OF AUGUST 2023 / 17TH SRAVANA, 1945 WP(C) NO. 7976 OF 2019 PETITIONER/S: PEROORKADA SERVICE CO-OPERATIVE BANK LIMITED NO.T.1412,REPRESENTED BY ITS SECRETARY SHRI. VISWAKUMAR V, S/O VASUDEVAN PILLAI, AGED 54 YRS, PEROORKADA P.O.THIRUVANANTHAPURAM DISTRICT, KERALA, PIN 695 005. BY ADVS. C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD- 2(1)KOWDIAR, TRIVANDRUM- 695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695 003. 3 THE PRINCIPAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF INCOME TAX TRIVANDRUM-695 003. BY SC SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.7976 of 2019 2

JUDGMENT

1.

Learned counsel for the petitioner submits that due to efflux of time, this writ petition has become infructuous,

hence the same may be dismissed as such.

2.

Considering the aforesaid submission, this writ petition is dismissed as having become infructuous. Interim order, if any, stands vacated. DINESH KUMAR SINGH JUDGE Shg

WP(C) No.7976 of 2019 3 APPENDIX OF WP(C) 7976/2019 PETITIONER EXHIBITS EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR AY 2016- 17 DATED 24.12.2018 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 AOF THE DEMAND NOTICE DATED 24.12.2018 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 AOF THE E-FIELD APPEAL FOR AY 2016-17 DATED 19.1.2019 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4 AOF THE STAY PETITION FOR AY 2016-17 DATED 23.1.2019 BEFORE THE 1ST RESPONDENT EXHIBIT P5 AOF THE ORDER ON STAY PETITION DATED 8.3.2019 BY THE 2ND RESPONDENT EXHIBIT P6 AOF THE DEMAND NOTICE NO AAAAP3974B/W- 2(1)/TVM/2018-19 DATED 12.3.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7 AOF THE REVIEW PETITION DATED 14.3.2019 BEFORE THE 3RD RESPONDENT EXHIBIT P8 AOF THE ORDER ON REVIEW PETITION DATED 14.3.2019 BY THE 3RD RESPONDENT

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