MALLAPPALLY SERVICE CO-OPERATIVE BANK LTD vs. CENTRAL BOARD OF DIRECT TAXES

WP(C)/10933/2017HC KeralaKLHC01058880201729 March 2017Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN3 pages

AI SummaryRemanded

What did the High Court hold?

The provided text does not contain any findings or decisions by the Tribunal. It is a writ petition filed before the High Court of Kerala, and the judgment excerpt does not include the Court's ruling on the matter. Therefore, it is not possible to state what the Tribunal decided, the reasoning behind it, the ratio decidendi, or any operative directions. No issue was expressly left undecided as no decision has been rendered in the excerpt.

What were the facts?

The petitioner, Mallappally Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents are the Central Board of Direct Taxes (CBDT), the Deputy Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals). The writ petition challenges an order or action by one of the revenue authorities. The specific assessment year(s) and the exact nature of the order or action under challenge, as well as 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 questions the Tribunal had to decide, nor does it record the arguments presented by the assessee (petitioner) or the revenue (respondents). Therefore, it is not possible to identify the issues, the relevant legal provisions, or any authorities, circulars, or precedents relied upon by either side. The judgment is silent on these aspects.

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 K.VINOD CHANDRAN WEDNESDAY, THE 29TH DAY OF MARCH 2017/8TH CHAITHRA, 1939 WP(C).No. 10933 of 2017 (N) ---------------------------- PETITIONER : ---------- MALLAPPALLY SERVICE CO-OPERATIVE BANK LTD., KEEZHVAIPUR P.O. 689587 REPRESENTED BY ITS SECRETARY MOHANA VARMA P.K. BY ADVS.DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR SRI.T.T.BIJU SRI.K.P.KESAVAN NAIR SMT.T.THASMI RESPONDENTS : ----------- 1. CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA,FORTH BLOCK NEW DELHI-11001, REPRESENTED BY ITS CHAIRMAN 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -I, THIRUVALLA, VAISHNAVAM ARCADE, T.K.ROAD, THIRUVALLA, PATHANAMTHITTA - 689101. 3. COMMISSIONER OF INCOME TAX (APPEALS) KOTTAYAM, AAYAKAR BHAVAN, PUBLIC LIBRARY BUILDING SASTHRI ROAD, KOTTAYAM - 686001 BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 10933 of 2017 (N) APPENDIX PETITIONER'S EXHIBITS : P1: COPY OF THE ASSESSMENT ORDER NO.AAAAT5956D DT 29/12/2016 ISSUED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15. P2: COPY OF THE APPEAL DT 20/1/2017 FILED BEFORE THE R3 FOR THE YEAR 2014-15 AGAINST EXT P1 ASSESSMENT

ORDER. P3: COPY OF THE STAY APPLICATION DT 24/3/2017 IN EXT P2 APPEAL FILED BEFORE THE R2 BY THE PETITIONER P4: COPY OF THE DEMAND NOTICE IN PAN AAAAT5956D DT 20/12/2016 ISSUED BY THE R2 TO THE PETITIONER. P5: COPY OF THE ORDER DT 31/10/2016 IN ITA NO 279/COCH/2016 ISSUED BY THE EARNED INCOME TAX APPELLATE TRIBUNAL, KOCHI. RESPONDENT'S EXHIBITS : NIL. //// P.A. TO JUDGE bp

K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 10933 of 2017 (N) ------------------------------------------ Dated: 29th March, 2017 J U D G M E N T The petitioner is aggrieved with the recovery proceedings initiated when the first appeal is pending before the first appellate authority.

It is submitted that identical issue has been answered in favour of another assessee, by Ext.P5 order of the Income Tax Appellate Tribunal. In such circumstance, there shall be a stay of recovery till the appeal is disposed of. The writ petition is disposed of, making it clear that the disposal of the appeal would not be governed by the observations made herein, which is only of a prima facie nature. K.VINOD CHANDRAN, JUDGE jjj 29/3/17

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