PALLICKAL FARMERS SERVICE CO-OPERATIVE BANK LTD NO. T. 230 vs. THE INCOME TAX OFFICER

WP(C)/8249/2018HC KeralaKLHC01039839201812 March 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its order dated March 12, 2018, disposed of the writ petition. The judgment does not contain any findings on the merits of the case, nor does it provide any reasoning for its decision. The operative direction was to dispose of the writ petition, but the specific outcome or relief granted to the petitioner is not detailed. No issues were expressly left undecided, as the matter was disposed of without a substantive ruling on the underlying tax dispute.

What were the facts?

The petitioner, Pallickal Farmers Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging an order passed by the Income Tax Officer, Ward-2(5), and the subsequent order of the Commissioner of Income Tax (Appeals). The specific nature of the assessment years, the dispute amount, and the procedural history leading to the writ petition are not detailed in the provided text. The writ petition was filed seeking appropriate relief against the actions of the revenue authorities.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to any relief against the orders passed by the Income Tax Officer and the Commissioner of Income Tax (Appeals). The judgment does not explicitly frame specific questions of law or fact that the Tribunal had to decide. The contentions of the assessee and the revenue are also not recorded in the provided text. Therefore, it is not possible to detail the arguments made by each side or the specific provisions of the Income Tax Act that were the subject of contention.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 8249 of 2018

WP(C)NO.38566 OF 2017

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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 12TH DAY OF MARCH 2018 / 21ST PHALGUNA, 1939 WP(C).No. 8249 of 2018 PETITIONER(S) PALLICKAL FARMERS SERVICE CO-OPERATIVE BANK LTD NO. T. 230, REPRESENTED BY ITS MANAGING DIRECTOR,PALLICKAL, KILIMANOOR.P.O,THIRUVANANTHAPURAM DISTRICT-695604. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.JAIBY PAUL SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S): 1. THE INCOME TAX OFFICER,WARD-2(5), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2,AAYAKAR BHAVAN,KOWDIAR.P.O,THIRUVANANTHAPURAM DISTRICT-695003. 2. THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN,KOWDIAR,THIRUVANANTHAPURAM-695003. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 8249 of 2018 (E) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 19.03.2014,ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE(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 ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 12.12.2017. EXHIBIT P5 A TRUE COPY OF THE APPELLATE ORDER IN ITA NO.16/CIT(A),TVM/2015-16 DATED 04.05.2016. EXHIBIT P6 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.04.2014. EXHIBIT P7 A TRUE COPY OF THE NOTICE NO.AAAAP4843P/W-2(5)/TVM/2017-18 DATED 14.02.2018 EXHIBIT P8 A TRUE COPY OF THE NOTICE NO.AAAAP4843P/W-2(5)/TVM/2017-18 DATED 15.02.2018. EXHIBIT P9 A TRUE COPY OF THE STAY PETITION DATED 10.02.2018,FILED BY THE PETITIONER IN EXT-P6 APPEAL EXHIBIT P10 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.02.2018 EXHIBIT P11 A TRUE COPY OF THE STAY PETITION DATED 10.02.2018,FILED BY THE PETITIONER IN EXT.P10 APPEAL. EXHIBIT P12 A TRUE COPY OF THE JUDGMENT DATED 21.12.2017 IN WP(C)NO.38566 OF 2017. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// sd/- P.A. TO JUDGE SKS

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.8249 of 2018 = = = = = = = = = = = = = Dated this the 12th day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P2 and P4 assessment orders, the petitioner preferred Exts.P6 and P10 appeals before the second respondent. Exts.P9 and P11 are the applications for stay preferred by the petitioner in the appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on the applications for stay. It is pointed out that in the light of Ext.P12 judgment rendered by this Court in a matter challenging the order passed in a stay petition preferred in an identical appeal, the petitioner is entitled to an absolute stay in the matter. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by the assessment orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

W.P. (c) No. 8249/2018

Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on the applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. This shall be done having regard to Ext.P12 judgment rendered by this Court. Needless to say that until orders are passed on the applications for stay, further proceedings for realisation of the amounts covered by the assessment orders referred to above shall be deferred.

sd/- P.B.SURESH KUMAR, JUDGE. SKS

Recent GST High Court judgments

Search GST case law →