VENJARAMOOD SERVICE CO-OPERATIVE BANK LTD. NO.2419 vs. THE INCOME TAX OFFICER

WP(C)/6915/2018HC KeralaKLHC01038505201801 March 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from the cause list of the High Court of Kerala, indicating that the writ petition was listed for admission. It does not contain the judgment of the High Court itself, nor any findings, reasoning, or operative directions. Therefore, what the Tribunal (in this case, the High Court acting as a writ court) decided, the reasoning that led to it, the ratio decidendi, and any operative directions are not available in this excerpt. No issue was expressly left undecided as no decision has been rendered in the provided text.

What were the facts?

The petitioner, Venjaramoodu Service Co-operative Bank Ltd., represented by its Secretary, has filed a writ petition before the High Court of Kerala. The petition challenges an order passed by the Income Tax Officer, Ward 2(3), and the subsequent order by the Commissioner of Income Tax (Appeals). The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history that led to this writ petition is also not elaborated upon, beyond the fact that an appeal was made to the Commissioner of Income Tax (Appeals) and the outcome of that appeal is implicitly being challenged or reviewed. The amount in dispute is not stated.

What were the issues?

The primary issue before the High Court appears to be the legality or correctness of the orders passed by the Income Tax Officer and the Commissioner of Income Tax (Appeals) concerning the petitioner. The writ petition is filed under Article 226 of the Constitution, suggesting a challenge on grounds of violation of statutory provisions, principles of natural justice, or jurisdictional error. The specific questions of law or mixed law and fact that the Tribunal had to decide are not explicitly stated in the provided text. The contentions of the petitioner and the revenue are also not detailed. No specific provisions of the Income Tax Act, circulars, or precedents are mentioned as being relied upon by either party in the provided excerpt.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 1ST DAY OF MARCH 2018 / 10TH PHALGUNA, 1939 WP(C).No. 6915 of 2018 PETITIONER: VENJARAMOOD SERVICE CO-OPERATIVE BANK LTD. NO.2419, REPRESENTED BY ITS SECRETARY, VENJARAMOODU P.O., THIRUVANANTHAPURAM DISTRICT- 695 607. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS: 1. THE INCOME TAX OFFICER, WARD 2(3), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR 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, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL WP(C).No. 6915 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 17.10.2016 ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), THIRUVANANTHAPURAM EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 18.12.2017 EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 18.12.2017 EXHIBIT P4 A TRUE COPY OF THE NOTICE NO. AAAAV3571C/ITO/W-2(3)/TVM/2017-18 DATED 9.2.2018 EXHIBIT P5 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.2.2018 EXHIBIT P6 A TRUE COPY OF THE STAY PETITION DATED 10.2.2018, FILED BY THE PETITIONER IN EXT.P5 APPEAL EXHIBIT P7 A TRUE COPY OF THE JUDGMENT DATED 21.12.2017 IN WPC NO.38566/2017 RESPONDENT(S)' EXHIBITS NIL TRUE COPY P.S. TO JUDGE EL 1.3.2018 P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No.6915 of 2018 --------------------------------------------- Dated this the 1st day of March, 2018

JUDGMENT Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Ext.P2 assessment order, the petitioner preferred Ext.P5 appeal before the second respondent. Ext.P6 is the application for stay preferred by the petitioner in Ext.P5 appeal. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P6 application for stay. It is pointed out that in the light of Ext.P7 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 Ext.P2 assessment order. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

Heard the learned counsel for the petitioner as WPC 6915 /18 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.P6 application 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.P7 judgment rendered by this Court. Needless to say that until orders are passed on Ext.P6 application for stay, further proceedings for realisation of the amounts covered by Ext.P2 assessment order shall be deferred. P.B.SURESH KUMAR, JUDGE vps 1/3 // PS to Judge

Recent GST High Court judgments

Search GST case law →