PARAVUR SERVICE CO OPERATIVE BANK LTD. NO. 1801 vs. THE INCOME TAX OFFICER

WP(C)/13155/2018HC KeralaKLHC01044744201817 April 20183 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a writ petition filed before the High Court of Kerala and does not contain the decision or findings of the Income Tax Appellate Tribunal or any other appellate authority. Therefore, what the Tribunal decided, the reasoning behind its decision, the ratio decidendi, and any operative directions are not recorded. No issue was expressly left undecided as no decision is presented.

What were the facts?

The petitioner, Paravur Service Co-operative Bank Ltd. No. 1801, represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents are the Income Tax Officer, Ward-2, Kollam Range; the Commissioner of Income Tax (Appeals); and the Income Tax Appellate Tribunal, Cochin Bench. The writ petition challenges an order or action by one of the respondents. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments presented by the assessee (petitioner) or the revenue (respondents). Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and any authorities, circulars, or precedents relied upon by either side cannot be identified from this excerpt.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH,KENDRIYA BHAVAN, BLOCK NO.C1 & C2,

Heard together (2 matters)

WP(C).No. 13155 of 2018

WP(C)NO.38566 OF 2017

Read from the judgment's own cause title. This page is filed under one of them.

NO.WARD-2/KLM/AAAAP1047R DATED 16.03.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 AOF THE APPEAL MEMORANDUM ALONG WITH AFFIDAVIT FILED BEFORE THE 3RD RESPONDENT DATED 27.03.2018. EXHIBIT P5 AOF THE STAY PETITION FILED IN EXT-P4 APPEAL DATED 27.03.2018. EXHIBIT P6 AOF THE JUDGMENT DATED 21.12.2017 IN WP(C)NO.38566 OF 2017. RESPONDENT(S)' EXHIBITS NILP.S. TO JUDGE EL 18.4.2018

SHAJI P. CHALY, J. -------------------------------------------------- W.P.(C) No. 13155 of 2018 -------------------------------------------------- Dated this the 17th day of April, 2018 J U D G M E N T Aggrieved by Ext.P1 order of assessment under the Income Tax Act and Ext.P2 order, the petitioner has submitted Ext.P4 appeal before the appellate tribunal along with Ext.P5 stay application, which are pending consideration. The grievance of the petitioner is that in the interregnum, Ext.P3 is issued seeking recovery of the amount allegedly due from the petitioner. 2.Having regard to the facts of the case and hearing the respective counsel, the third respondent is directed to consider the stay application filed along with Ext.P4 appeal at the earliest possible time and at any rate, within a month from the date of receipt of a copy of this judgment. Till such time, coercive action, if any, in contemplation of Ext.P3 shall be kept in abeyance. The writ petition is disposed of accordingly. SHAJI P. CHALY

JUDGE bka/17.04.18

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