M/S.KERALA STATE CO-OPERATIVE AGREICULTURAL & RURAL DEVELPOPMENT BANK LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/16850/2013HC KeralaKLHC01060044201304 July 2013Author: HONOURABLE MR.JUSTICE V.CHITAMBARESH5 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 judgment of the Income Tax Appellate Tribunal or the High Court itself. Therefore, it is not possible to ascertain what the Tribunal decided, the reasoning behind its decision, or the operative directions issued. The judgment is silent on the findings, ratio, and any specific relief granted or denied.

What were the facts?

The petitioner, M/s. Kerala State Co-operative Agricultural & Rural Development Bank Ltd., Trivandrum, represented by its Managing Director, filed a writ petition before the High Court of Kerala. The respondents are various income tax authorities, including the Assistant Commissioner, Additional Commissioner, Deputy Commissioner, Commissioner of Income Tax (Appeals), and the Income Tax Appellate Tribunal, Cochin Bench. The writ petition challenges an order or action taken by these authorities. The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon.

What were the issues?

The provided text does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it detail the arguments presented by the assessee (petitioner) or the revenue (respondents). Therefore, it is not possible to frame the questions of law or mixed law and fact, name the relevant provisions, or list the authorities, circulars, or precedents relied upon by each 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 V.CHITAMBARESH THURSDAY, THE 4TH DAY OF JULY 2013/13TH ASHADHA, 1935 WP(C).No. 16850 of 2013 (E) ---------------------------- PETITIONER(S): -------------------------- M/S.KERALA STATE CO-OPERATIVE AGREICULTURAL & RURAL DEVELPOPMENT BANK LTD, TRIVANDRUM, REPRESENTED BY MANAGING DIRECTOR, K.RAMACHANDRAN BY ADVS.SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH SRI.R.SREEJITH RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2) , TRIVANDRUM -695001 2. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2 , TRIVANDRUM -695001 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(2) , TRIVANDRUM -695001 4. THE COMMISSIONER OF INCOME TAX (APPEALS ) -1 AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM -695003 5. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, ERNAKULAM -682016 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-07- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16850 of 2013 (E) APPENDIX PETITIONERS EXHIBITS EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 7-12-2010 ISSUED TOT HE PETITIONER BY THE FIRST RESPONDENT EXT.P2 COPY OF THE ASSESSMENT ORDER DATED 27-12-2011 ISSUED TOT HE PETITIONER BY THE FIRST RESPONDENT EXT.P3 COPY OF THE ORDER DATED 19-3-2013 ISSUED TO THE PETITIONER BY THE THIRD RESPONDENT EXT.P4 COPY OF THE ORDER DATED 7-3-2013 IN FIRST APPEAL AGAINST EXT.P1 BY THE 4TH RESPONDENT EXT.P5 COPY OF THE ORDER DATED 7-3-2013 IN FIRST APPEAL AGAINST EXT.P2 BY THE 4TH RESPONDENT EXT.P6 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT EXT.P7 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT EXT.P8 COPY OF APPEAL FILED BY THE PETITIONER BEFORE 4TH RESPONDENT FOR THE YEAR 2010-11 EXT.P9 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT FOR THE 2010-11 EX.TP10 COPY OF THE NOTICE DATED 27-6-2013 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXT.P11 COPY OF THE REPLY DATED 29-6-2013 FILED BYT HEPETITIONER BEFORE THE THIRD RESPONDENT EXT.P12 COPY OF THE ORDER GIVING TO THE ORDER OF THE FIRST APPELLATE AUTHORITY FOR THE YEAR 2008-09 EXT.P13 COPY OF THE ORDER GIVING TO THE ORDER OF THE FIRST APPELLATE AUTHORITY FOR THE YEAR 2009-10 EXT.P14 COPY OF THE STAY PETITIONS FILED BEFORE FIFTH RESPONDENT FOR THE YEAR 2008-09 EXT.P15 COPY OF THE STAY PETITIONS FILED BEFORE THE FIFTH RESPONDENT FOR THE YEAR 2009-10 RESPONDENTS EXHIBITS NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No. 16850 of 2013 = = = = = = = = = = = == = = = = Dated this the 4th day of July, 2013

J U D G M E N T Ext.P9 petition for stay accompanying Ext.P8 appeal is pending on the file of the fourth respondent. Exts.P14 and P15 petitions for stay accompanying Exts.P6 and P7 appeals are pending before the fifth respondent.

I direct the fourth and fifth respondent to consider Ext.P9 as well as Exts.P14 and P15 petitions with notice to the petitioner. The same shall be done within a period of two months from the date of receipt of a copy of this judgment.

Ext.P10 demand notice issued by the third respondent shall be put on hold till orders are passed on Exts.P9, P14 and P15 petitions as directed above.

The petitioner shall produce a copy of the writ petition with the judgment before the fourth and fifth respondents promptly. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm

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