THE MADAVOOR SERVICE CO-OPERATIVE BANK LTD. NO.T 231 vs. THE INCOME TAX OFFICER

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WP(C)/9984/2018HC KeralaKLHC01041574201822 March 20184 pages
AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a High Court judgment concerning a writ petition and does not contain the Tribunal's decision or findings. Therefore, it is not possible to determine what the Tribunal decided, the reasoning behind its decision, or the ratio decidendi. There are no operative directions or mention of any issue left undecided by the Tribunal. The text only sets out the parties and the date of hearing.

What were the facts?

The petitioner, The Madavoor Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer, Ward-2(5), and the Commissioner of Income Tax (Appeals). 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, other than the fact that the petitioner is seeking relief from the High Court.

What were the issues?

The primary issue before the High Court, as implied by the writ petition, is whether the actions or orders of the Income Tax Officer and the Commissioner of Income Tax (Appeals) are legally sustainable. The petitioner likely contends that these authorities have acted beyond their jurisdiction or have made erroneous decisions. The specific grounds of challenge, such as violations of procedural fairness, misinterpretation of tax laws, or incorrect application of facts, are not detailed in the provided text. The revenue's contentions are also not recorded. No specific provisions of the Income Tax Act are mentioned as being under dispute in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 22ND DAY OF MARCH 2018 / 1ST CHAITHRA, 1940 WP(C).No. 9984 of 2018 ----------------------- PETITIONER : ---------- THE MADAVOOR SERVICE CO-OPERATIVE BANK LTD. NO.T 231 REPRESENTED BY ITS SECRETARY, MADAVOOR, PALLICKAL P.O., THIRUVANANTHAPURAM DISTRICT, PIN-695 601. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.JAIBY PAUL SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS : ----------- 1. THE INCOME TAX OFFICER, WARD-2(5), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT - 695 003. 2. THE COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. BY SRI. CHRISTOPHER ABRAHAM, SC

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp 24/3/2018

WP(C).No. 9984 of 2018 (W) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 06.11.2017, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL) CHIRAYINKEEZHU.

EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 22.03.2014. EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 22.03.2014. EXHIBIT P4 A TRUE COPY OF THE JUDGEMENT DATED 10.10.2017 IN W.P.C. NO.30071 OF 2017. EXHIBIT P5 A TRUE COPY OF THE APPELLATE ORDER DATED 17.11.2017 IN ITA NO.12/TVM/CIT(A), TVM/2014. EXHIBIT P6 A TRUE COPY OF THE REVISED ORDER DATED 13.12.2017 FOR THE ASSESSMENT YEAR 2008-2009 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT DATED 13.12.2017. EXHIBIT P8 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 24.11.2017. EXHIBIT P9 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 24.11.2017. EXHIBIT P10 A TRUE COPY OF THE NOTICE NO.AAAAM5968N/W-2(5)/TVM/2017-2018 DATED 14.02.2018. EXHIBIT P11 A TRUE COPY OF THE NOTICE NO.AAAAM5968N/W-2(5)/TVM/2017-2018 DATED 15.02.2018. EXHIBIT P12 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT P6 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.02.2018. EXHIBIT P13 A TRUE COPY OF THE STAY PETITION DATED 10.02.2018, FILED BY THE PETITIONER IN EXT.P12 APPEAL ON 01.03.2018. EXHIBIT P14 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT-P8 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.02.2018.

WP(C).No. 9984 of 2018 (W) -------------------------- EXHIBIT P15 A TRUE COPY OF THE STAY PETITION DATED 10.02.2018, FILED BY THE PETITIONER IN EXT.P14 APPEAL ON 01.03.2014. EXHIBIT P16 A TRUE COPY OF THE JUDGMENT DATED 21.12.2017 IN W.P.C.NO.38566 OF 2017. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.S. TO JUDGE bp 24/3/2018

A. MUHAMED MUSTAQUE, J. ......................................... W.P.(C).No.9984 of 2018 .......................................... Dated this the 22nd day of March, 2018. JUDGMENT The petitioner as against the assessment orders, approached the 2nd respondent in appeal. The petitioner also filed applications for stay. 2.There shall be a direction to the 2nd respondent to dispose of the stay applications within two months after adverting to the directions of this Court in W.P.(C).No.38566/2017. Till the disposal of the stay applications, recovery proceedings pursuant to Exts. P6 and P8 assessment orders shall be kept in abeyance. The writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUE, JUDGE. cl

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