ARAYOOR SERVICE CO-OPERATIVE BANK NO 692, vs. INCOME TAX OFFICER

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WP(C)/3721/2020HC KeralaKLHC01010610202018 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court permitted the petitioner to withdraw the writ petition. The judgment states that the writ petition is dismissed as withdrawn. However, it grants the petitioner liberty to assail the order (presumably the rectification order) if they choose to do so in the future. No specific findings were made on the merits of any issue, as the petition was withdrawn. The Court did not decide any substantive legal question.

What were the facts?

The petitioners, Arayoor Service Co-operative Bank and its Managing Committee, filed a writ petition before the High Court of Kerala. The respondents were the Income Tax Officer and the Commissioner of Income Tax (Appeals). The third respondent was the Branch Manager of the Trivandrum District Co-operative Bank. The writ petition was filed challenging an order or action by the revenue. During the proceedings, the learned counsel for the respondents produced an order passed on rectification proceedings. The petitioner's counsel stated that this order had not been received by the client but sought permission to withdraw the writ petition.

What were the issues?

1. Whether the petitioner has grounds to challenge the order passed on rectification proceedings, given that it has not yet been received by the client? The petitioner sought permission to withdraw the writ petition. The revenue's contentions are not recorded in the judgment. The petitioner's counsel indicated that the rectification order was not received by the client but sought to withdraw the petition.

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 AMIT RAWAL TUESDAY, THE 18TH DAY OF FEBRUARY 2020 / 29TH MAGHA, 1941 WP(C).No.3721 OF 2020(M) PETITIONER/S: 1 ARAYOOR SERVICE CO-OPERATIVE BANK NO 692, ARAYOOR, NEYYATINKARA, THIRUVANANTHAPURAM-695 122, REPRESENTED BY ITS SECRETARY. 2 THE MANAGING COMMITTEE OF ARAYOOR SERVICE CO- OPERATIVE BANK LTD NO 692, ARAYOOR, NEYYATINKARA, THIRUVANANTHAPURAM-695 122, REPRESENTED BY ITS PRESIDENT. BY ADVS. SRI.P.N.MOHANAN SRI.C.P.SABARI RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2(2), AAYAKKAR BHAVAN, INCOME TAX, KOWDIAR, TRIVANDRUM-695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM, AAYAKKAR BHAVAN, INCOME TAX, KOWDIAR, TRIVANDRUM-695 003. 3 THE BRANCH MANAGER, TRIVANDRUM DISTRICT CO-OPERATIVE BANK, UDAYAKULANGARA, THIRUVANANTHAPURAM-695 122. R3 BY SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO.OP BANK SRI CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3721 OF 2020(M) 2

JUDGMENT Today when the matter is taken up, learned Counsel for the 1st and 2nd respondents produced the order passed on rectification proceedings. Learned Counsel for the petitioner submits that aforementioned order is not received by the client. However, learned Counsel for the petitioner seeks permission of this Court to withdraw this writ petition. The writ petition is dismissed as withdrawn, with liberty to assail the order. AMIT RAWAL JUDGE Jm/

WP(C).No.3721 OF 2020(M) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER DATED 20.11.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 AOF THE APPEAL DATED 10.1.2018 BEFORE THE 2ND RESPONDENT EXHIBIT P3 AOF THE ORDER DATED 18.12.2018 ISSUED BY 2ND RESPONDENT IN APPEAL EXHIBIT P4 AOF THE ORDER DATED 1.1.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 AOF THE NOTICE DATED 5.2.2020 ISSUED UNDER SEC 226(3)

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