MUNDELA SERVICE CO-OPERATIVE BANK LIMITED, NO.2433 vs. THE INCOME TAX OFFICER

WP(C)/6668/2018HC KeralaKLHC01038258201828 February 20183 pages

AI SummaryDismissed

What did the High Court hold?

As the provided text is a writ petition filed before the High Court of Kerala and does not contain the judgment or order of the Tribunal, there is no decision or holding to report. The text only indicates the parties involved and the filing of the writ petition. No issues were decided, no reasoning was provided, and no operative directions were issued by a Tribunal.

What were the facts?

The petitioner, Mundela Service Co-operative Bank Limited, represented by its Secretary-in-Charge, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer, Ward-2(3), Kowdiar, Trivandrum, and the Commissioner of Income Tax (Appeals)-1, Trivandrum. The specific assessment year(s) and the exact nature of the order or action under challenge, as well as 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?

The provided text does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it record the arguments presented by the assessee (Mundela Service Co-operative Bank Limited) or the revenue (Income Tax Officer and Commissioner of Income Tax (Appeals)). Therefore, no questions of law or mixed law and fact can be framed, and no contentions or reliance on authorities, circulars, or precedents can be attributed to either side.

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 A.MUHAMED MUSTAQUE WEDNESDAY, THE 28TH DAY OF FEBRUARY 2018 / 9TH PHALGUNA, 1939 WP(C).No. 6668 of 2018 ---------------------- PETITIONER: ----------- MUNDELA SERVICE CO-OPERATIVE BANK LIMITED, NO.2433, REPRESENTED BY ITS SECRETARY - IN - CHARGE, GOPINATHAN NAIR K., S/O.KRISHNAPILLA, AGED 57 YEARS, MUNDELA P.O., THIRUVANANTHAPURAM DISTRICT, KERALA, PIN - 695 543. BY ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, INCOME TAX OFFICE, WARD-2(3), KOWDIAR, TRIVANDRUM - 695 003. 2. COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM - 695 003. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 6668 of 2018 (G) ------------------------- APPENDIX PETITIONERS' EXHIBITS: ---------------------- EXHIBIT P1. A COPY OF THE CERTIFICATE IN THIS REGARD ISSUED BY THE ASST.REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) NEDUMANGAD DATED 28.12.2016. EXHIBIT P2. A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2011-12 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3. A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4. A TRUE COPY OF THE DEMAND NOTICE FOR AY 2011-12 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5. A TRUE COPY OF THE DEMAND NOTICE FOR AY 2015-16 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6. A TRUE COPY OF THE APPEAL FOR AY 2011-12 DATED 06.01.2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P7. A TRUE COPY OF THE APPEAL FOR AY 2015-16 DATED 06.01.2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P8. A TRUE COPY OF THE STAY PETITION FOR AY 2011-12 DATED 06.01.2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P9. A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 06.01.2018 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P10. A TRUE COPY OF THE DEMAND NOTICE FOR AYS 2011-12 AND 2015-16 DATED 09.02.2018 BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS: NIL --------------------- /TRUE COPY/ P.S.TO JUDGE mbr/ 03.03.2018. A. MUHAMED MUSTAQUE, J ------------------------------------------- W.P.(C)No. 6668 of 2018 ---------------------------------------------------------- Dated this the 28th day of February, 2018

J U D G M E N T The petitioner, as against Exts.P12 and Ext.P13 assessment orders, preferred an appeal before the 2nd respondent by Exts.P6 and Ext.P7. The petitioner also filed Ext.P8 and Ext.P9 application for stay.

In the light of the above, there shall be a direction to the 2nd respondent to dispose of the stay application, within a period of two months. Till the disposal of the application as above, all coercive steps for recovery pursuant to the impugned order in appeal shall be deferred.

This Writ Petition is disposed of accordingly. A. MUHAMED MUSTAQUE, JUDGE \\\\ PA to Judge Dxy

Recent GST High Court judgments

Search GST case law →