M/S. AMBALAPPARA SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER

WP(C)/8050/2018HC KeralaKLHC01039640201809 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 9, 2018, did not decide the substantive issues of the case. Instead, the Court disposed of the writ petition. The judgment states that the writ petition was disposed of in terms of the order of the Court. However, the specific terms of that order are not provided in the excerpt. Therefore, the findings on the issues, the reasoning, and the ratio decidendi are not available. No operative directions or relief granted on the merits are recorded.

What were the facts?

The petitioner, M/s. Ambalappara Service Co-op. Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petitioner is challenging an order or action by the respondents, the Income Tax Officer, Ward - 3, Palakkad, and the Commissioner of Income Tax (Appeals), Thrissur. 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.

What were the issues?

1. Whether the petitioner is entitled to maintain a writ petition before this Court challenging the proceedings initiated by the Income Tax Officer and the Commissioner of Income Tax (Appeals). Assessee's Contention: The petitioner, through its counsel, is seeking relief from the High Court. The specific grounds for seeking this relief and any authorities or precedents relied upon are not recorded in the provided text. Revenue's Contention: The respondent, represented by its Standing Counsel, is present before the Court. The specific arguments or contentions of the revenue are not detailed 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 P.B.SURESH KUMAR FRIDAY, THE 9TH DAY OF MARCH 2018 / 18TH PHALGUNA, 1939 WP(C).No. 8050 of 2018 PETITIONER(S) M/S. AMBALAPPARA SERVICE CO-OP. BANK LTD. AMBALAPPARA POST, OTTAPPALAM, PALAKKAD DISTRICT, PIN - 679 512. REPRESENTED BY ITS SECRETARY, SHRI.M. MOHANKUMAR. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN RESPONDENT(S): 1. THE INCOME TAX OFFICER, WARD - 3, PALAKKAD - 678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 8050 of 2018 (E) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE REGISTRATION DATED 10.01.2013 ISSUED BY THE ASSISTANT REGISTRAR (GENERAL), OTTAPPALAM. EXHIBIT P2 TRUE COPY OF ASST. ORDER DATED 23.02.2016 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2010-11 PASSED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF MEMORANDUM OF APPEAL DATED 14.05.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A) TRUE COPY OF STAY PETITION DATED 14.05.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF ASST.ORDER AND DEMAND NOTICE DATED 21.03.2016 FOR THE ASST.YEAR 2012-13 PASSED EXHIBIT P5 TRUE COPY OF ASST.ORDER AND DEMAND NOTICE DATED 21.03.2016 FOR THE ASST.YEAR 2013-14 PASSED EXHIBIT P6 TRUE COPY OF ASST.ORDER AND DEMAND NOTICE DATED 31.03.2016 FOR THE ASST.YEAR 2014-15 PASSED EXHIBIT P7 TRUE COPY OF ASST.ORDER AND DEMAND NOTICE DATED 21.03.2016 FOR THE ASST.YEAR 2015-16 PASSED EXHIBIT P8 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 14.05.2016 FOR THE ASST. YEAR 2012-13 SUBMITTED BY EXHIBIT P8(A) TRUE COPY OF THE STAY PETITION DATED 14.05.2016 FOR THE ASST. YEAR 2012-13 SUBMITTED BY THE EXHIBIT P9 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 14.05.2016 FOR THE ASST. YEAR 2013-14 SUBMITTED BY EXHIBIT P9(A) TRUE COPY OF THE STAY PETITION DATED 14.05.2016 FOR THE ASST.YEAR 2013-14 SUBMITTED BY THE EXHIBIT P10 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.04.2016 FOR THE ASST. YEAR 2014-15 SUBMITTED BY

WP(C).No. 8050 of 2018 (E) EXHIBIT P10(A) TRUE COPY OF THE STAY PETITION DATED 23.04.2016 FOR THE ASST.YEAR 2014-15 SUBMITTED BY THE EXHIBIT P11 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 04.01.2018 FOR THE ASST. YEAR 2015-16 SUBMITTED BY EXHIBIT P11(A) TRUE COPY OF THE STAY PETITION DATED 04.01.2018 FOR THE ASST.YEAR 2015-16 SUBMITTED BY THE EXHIBIT P12 TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT 2010-11. EXHIBIT P12(A) TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT 2012-13. EXHIBIT P12(B) TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT 2013-14. EXHIBIT P12(C) TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT 2014-15. EXHIBIT P12(D) TRUE COPY OF PETITION FILED U/S.220(6) OF THE ACT DATED 04.01.2018 SUBMITTED BY THE PETITIONER 2015-16. (true copy) Sd/- P.S. to Judge

P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.8050 of 2018 ----------------------------------------------- Dated 9th 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, P4, P5, P6 and P7 assessment orders, the petitioner preferred Exts.P3, P8, P9, P10 and P11 appeals before the second respondent. Ext.P3(a), P8(a), P9(a), P10(a) and P11(a) are the applications for stay preferred by the petitioner in Exts.P3, P8, P9, P10 and P11 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P3(a), P8(a), P9(a), P10(a) and P11(a) applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Exts.P2, P4, P5, P6 and P7 assessment orders. The petitioner, therefore, seeks appropriate directions in this regard, in this

WPC No. 8050/18

writ petition. 2. 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 Ext.P3(a), P8(a), P9(a), P10(a) and P11(a) applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on the applications for stay, further proceedings for realisation of the amounts covered by Exts.P2, P4, P5, P6 and P7 assessment orders shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE. tgs

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