THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK vs. INCOME TAX OFFICER, PALAKKAD

WP(C)/7910/2018HC KeralaKLHC01039500201808 March 20183 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a High Court judgment, not an ITAT judgment. It is the initial part of a writ petition filing. Therefore, the High Court's decision, the findings on any issues, the reasoning, the ratio, or any operative directions are not present in this text. The judgment does not record what the Tribunal decided, as this is not a Tribunal order but a High Court writ petition filing. No issues were decided on merits in this excerpt.

What were the facts?

The petitioner, The Kumaranputhur 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 Department. The respondents are the Income Tax Officer, Ward No. 4, Palakkad, and two Commissioners of Income Tax (Appeals) located in Thrissur and Kochi. The specific assessment year(s) and the 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 primary issue before the High Court was whether the petitioner was entitled to maintain a writ petition in the given circumstances. The petitioner likely sought to challenge an assessment order or an appellate order passed by the Income Tax Department. The specific grounds for challenge and the arguments presented by both the petitioner and the revenue are not recorded in the provided text. Therefore, the questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of each side, including any authorities or precedents relied upon, are not ascertainable from this excerpt.

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. 7910 of 2018 PETITIONER(S) ------------ THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD., MANNARKKAD COLLGE P.O., MANNARKKAD, PALAKKAD-678 583, REPRESENTED BY ITS SECRETARY, RAVEENDRAN C.T. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD NO.4, PALAKKAD - 678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, THRISSUR - 680 001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, KOCHI - 36. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS

WP(C).No. 7910 of 2018 (K) ------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXT.P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 25-03-2014. EXT.P1(A) COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 02-11-2016. EXT.P2: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 29-03-2016. EXT.P2(A): COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 22-12-2017. EXT.P3: COPY OF APPEAL FIELD BY THE PETITIONER FOR THE YEAR 2012-13 DATED 02-12-2016. EXT.P3(A): COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2012-13 DATED 22-04-2015. EXT.P3(B): COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED 08-04-2016. EXT.P3(C): COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2015-16 DATED 11-01-2018. EXT.P4: COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2012-13 DATED 29.11.2016. EXT.P4(A): COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2012-13 DATED 22-04-2015. EXT.P4(B): COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED 08-04-2016. EXT.P4(C): COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2015-16 DATED 11-01-2018.

RESPONDENT(S)' EXHIBITS - NIL ------------------------------ /TRUE COPY/

PS TO JUDGE TS 12/3/2018

A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.7910 of 2018 ------------------------------------ Dated this the 8th day of March, 2018 J U D G M E N T The petitioner, as against the assessment orders, Exts.P1 to P2(a), preferred Ext.P3 series of appeals before respondents 2 and 3. The petitioner also filed stay petitions as per Ext.P4 series. Considering the facts and circumstances of the case, there shall be a direction to the respondents 2 and 3 to consider the stay applications within a period of two months, after issuing notice to the petitioner. Till the disposal of the applications as above, all recovery proceedings pursuant to the assessment orders shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUE JUDGE smp

Recent GST High Court judgments

Search GST case law →