UMAYANALLOOR SERVICE CO-OPERATIVE BANK vs. THE INCOME TAX APPELLATE AUTHORITY

WP(C)/6935/2018HC KeralaKLHC01038525201808 March 20183 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is a procedural order from the High Court of Kerala regarding a writ petition. It does not contain any substantive findings or decisions by the Income Tax Appellate Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or any operative directions. No issue was expressly left undecided as no substantive issue was decided.

What were the facts?

The petitioner, Umayanalloor Service Co-operative Bank, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition was directed against the Income Tax Appellate Authority (Commissioner of Income Tax (Appeals), Thrissur, later corrected to Thiruvananthapuram) and the Assistant Commissioner of Income Tax, Circle I, Palakkad (later deleted). The Income Tax Officer, Ward No. 4, Kollam, was also a respondent. The specific order or action under challenge and the assessment year(s) are not explicitly stated in the provided text. The procedural history involves a correction to the party array of respondents.

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 record the arguments made by the assessee or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, or to detail the contentions of each side, including any authorities, circulars, or precedents relied upon.

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 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939 WP(C).No. 6935 of 2018 PETITIONER: UMAYANALLOOR SERVICE CO-OPERATIVE BANK, UMAYANALLOOR P.O., KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.V.JAYAPRADEEP SMT.O.A.NURIYA SRI.D.S.LOKANATHAN SMT.K.V.DHANYA RESPONDENTS: *1. THE INCOME TAX APPELLATE AUTHORITY, (THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR-680 001.(CORRECTED) *2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, PALAKKAD-678 001.(DELETED) 3. INCOME TAX OFFICER, WARD NO.4, KOLLAM-691 001. *RESPONDENT NO.1 IS COREECTED AS 'THE INCOME TAX APPELLATE AUTHORITY, (THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM'. *RESPONDENT NO. 1 IS CORRECTED AND RESPONDENT NO.2 IS DELETED FROM THE PARTY ARRAY AS PER ORDER DATED 08.03.2018 IN IA.4666/2018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL

WP(C).No. 6935 of 2018 (N) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT-P1 COPY OF THE CERTIFICATE DATED 17/01/1950 EXHIBIT -P2 COPY OF THE CERTIFICATE DATED 5/10/1962 EXHIBIT-P3 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT-P4 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2011-12 EXHIBIT-P5 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT -P6 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT -P7 COPY OF THE APPEAL DATED 30.01.2018 FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT-P8 COPY OF THE ORDER DATED 19.2.2018 OF R3 EXHIBIT -P9 COPY OF THE JUDGMENT OF THIS HON'BLE COURT, DATED 11.2.2016 EXHIBIT -P10 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT -P11 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2011-12 EXHIBIT -P12 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT -P13 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT -P14 COPY OF THE STAY PETITION DATED 2.3.2018 FOR THE ASSESSMENT YEAR 2014-15 RESPONDENT(S)' EXHIBITS NIL

TRUE COPY

P.S. TO JUDGE EL 9.3.2018

A.MUHAMED MUSTAQUE, J. ------------------------------------------ W.P.(C) No.6935 of 2018 ------------------------------------------- Dated this the 8th day of March, 2018 JUDGMENT Petitioner is a Co-operative Bank. The petitioner as against the assessment order under Income Tax Act preferred Exts.P3 to P8 appeals. The petitioner also moved stay application. 2. In the light of the above, there shall be a direction to the first respondent to dispose of the stay application filed in the appeals within a period of two months. Till a decision is taken on the stay application, all recovery proceedings based on said assessment shall be kept in abeyance. The writ petition is disposed of above.

Sd/- A.MUHAMED MUSTAQUE,

JUDGE al/-

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