CHEMMARUTHY SERVICE CO-OPERATIVE BANK LTD NO. T 328 vs. THE INCOME TAX OFFICER

WP(C)/6916/2018HC KeralaKLHC01038506201801 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 or initial part of a High Court judgment, not the substantive decision. It records the parties involved, the date of hearing, and the presence of counsel. There is no analysis of facts, no determination of issues, and no reasoning provided. Consequently, the High Court's decision, the ratio decidendi, and any operative directions are not present in this excerpt. The judgment does not record any findings on any issues, nor does it mention any specific relief granted or denied. The excerpt is silent on what the Tribunal decided.

What were the facts?

The petitioner, Chemmaruthy 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 Officer, Ward 2(5), and the Commissioner of Income Tax (Appeals). 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, other than it being presented for admission on March 1, 2018.

What were the issues?

The primary issue before the High Court, as indicated by the writ petition, concerns the legality or validity of the actions taken by the Income Tax Officer and the Commissioner of Income Tax (Appeals) against the petitioner. The specific grounds for challenge and the legal provisions involved are not detailed in the provided excerpt. The arguments presented by the petitioner and the revenue are also not recorded in this portion of the judgment. Therefore, the specific questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of each side, are not discernible from the given text.

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. 6916 of 2018 PETITIONER: CHEMMARUTHY SERVICE CO-OPERATIVE BANK LTD NO. T 328, REPRESENTED BY ITS SECRETARY, PANAYARA P.O., CARKALA, THIRUVANANTHAPURAM DISTRICT-695145. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS: 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- 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. 6916 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 29.3.1999 ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), THIRUVANANTHAPURAM EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 6.12.2017 EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 6.12.2017 EXHIBIT P4 A TRUE COPY OF THE NOTICE NO. AAAAC3023E/W-2(5)/TVM/2017-18 DATED 12.2.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 A TRUE COPY OF THE NOTICE NO. AAAAC3023E/W-2(5)/TVM/2017-18 DATED 15.2.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10.2.2018 EXHIBIT P7 A TRUE COPY OF THE STAY PETITION DATED 10.2.2018, FILED BY THE PETITIONER IN EXT.P6 APPEAL EXHIBIT P8 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.6916 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.P6 appeal before the second respondent. Ext.P7 is the application for stay preferred by the petitioner in Ext.P6 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.P7 application for stay. It is pointed out that in the light of Ext.P8 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 6916/18 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.P7 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.P8 judgment rendered by this Court. Needless to say that until orders are passed on Ext.P7 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

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