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

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WP(C)/9656/2016HC KeralaKLHC01057080201615 March 2016Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
AI SummaryThe provided text is an excerpt from a writ petition and does not contain the final outcome of the case. Therefore, it is not possible to determine the result as Allowed, Dismissed, Partly Allowed, Remanded, or Withdrawn.

What did the High Court hold?

The provided text is an excerpt from a writ petition and does not contain the decision or findings of the Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to its decision, or the ratio decidendi. The operative directions, if any, and any issues left undecided are also not recorded in this excerpt.

What were the facts?

The petitioner, Paravur Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The ITAT's order is the subject of the challenge. The writ petition was filed on March 15, 2016. The respondents are the Income Tax Officer, Ward-2, Kollam, the Commissioner of Income Tax (Appeals), Thiruvananthapuram, and the ITAT, Cochin Bench. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading up to the ITAT's order is also not detailed.

What were the issues?

The provided text is an excerpt from a writ petition filed before the High Court of Kerala and does not contain the issues that the Tribunal had to decide, nor the arguments presented by the assessee or the revenue. Therefore, it is not possible to identify the questions of law or mixed law and fact, the specific provisions of the Income Tax Act involved, or the authorities, circulars, or precedents relied upon by either side. The judgment does not record any arguments for either the petitioner or the respondents.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C)No. 9656 of 2016
WP(C)NO.28375 OF 2015
WP(C)NO.39464 OF 2015

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

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 15TH DAY OF MARCH 2016/25TH PHALGUNA, 1937 WP(C)No. 9656 of 2016 (F) PETITIONER:- PARAVUR SERVICE CO-OPERTIVE BANK LTD.NO.1801, REPRESENTED BY ITS SECRETARY, PARAVUR P.O., KOLLAM DISTRICT-691 301. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S):- 1. THE INCOME TAX OFFICER, WARD-2, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, KOLLAM RANGE, NEAR KARBALA JUNCTION, R.S.ROAD, KOLLAM DISTRICT-691 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3. THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KENDRIYA BHAVAN, BLOCK NO.C1 & C2, 1ST FLOOR, KAKKANADU, COCHIN-682 030. BY SRI.K.M.V.PANDALAI, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: (P.T.O.) Sn WP(C)No. 9656 of 2016 (F) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: A TRUE OPY OF THE CERTIFICATE DATED 07.01.2015, ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES, KOLLAM. EXT.P2: A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 31.03.2015. EXT.P3: A TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH COVERING LETTER DATED 04.04.2015. EXT.P4: A TRUE COPY OF THE INTERIM ORDER DATED 30.09.2014 IN I.A.NO.2364/2014 IN ITA NO.188/2014. EXT.P5: A TRUE COPY OF THE JUDGMENT DATED 18.09.2015 IN WP(C)NO.28375 OF 2015. EXT.P6: A TRUE COPY OF THE ORDER IN ITA NO.20/TVM/CIT(A), TVM/2015-16 DATED 15.12.2015. EXT.P7: A TRUE COPY OF THE JUDGMENT DATED 23.12.2015 IN WP(C)NO.39464 OF 2015. EXT.P8: A TRUE COPY OF THE APPELLATE ORDER NO.ITA NO.20/TVM/CIT(A), TVM/2015-16 DATED 16.02.2016 ISSUED BY THE 2ND RESPONDENT. EXT.P9: A TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 01.03.2016. (WITHOUT ANNEXURES). EXT.P10: A TRUE COPY OF THE STAY PETITION DATED 01.03.2016 FILED ALONG WITH EXT.P9 APPEAL. EXT.P11: A TRUE COPY OF THE ACKNOWLEDGMENT-CUM-NOTICE DATED 02.03.2016 ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT. RESPONDENT(S) EXHIBITS NIL:- //TRUE COPY// P.S. TO JUDGE Sn A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.9656 of 2016 ............................................................. Dated this the 15th day of March, 2016

J U D G M E N T

Against Ext.P8 1st appellate order under the Income Tax Act, the petitioner has preferred Ext.P9 appeal and Ext.P10 stay petition before the 3rd respondent Tribunal. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext.P8 1st appellate order

2.

I have heard the learned counsel for the petitioner and also the learned Standing counsel for the respondents.

3.

On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i. The 3rd respondent Tribunal shall consider and pass orders on P10 stay petition within a -2- W.P.(C). No. 9656 of 2016 period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. ii. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P8 1st appellate order shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above.

A.K.JAYASANKARAN NAMBIAR

JUDGE mns/15.3.16

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