THE EDACKODU SERVICE CO-OPERATIVE BANK LTD NO.2523 vs. TH E INCOME TAX OFFICER

PDF · subscribers
WP(C)/6736/2018HC KeralaKLHC01038326201828 February 20183 pages
AI SummaryDismissed

What did the High Court hold?

The provided text is an order admitting a writ petition and does not contain any findings or decisions by a Tribunal on specific issues. Therefore, what the Tribunal decided, the reasoning behind it, and the ratio decidendi cannot be ascertained. There are no operative directions or mention of any issue left undecided. The judgment does not contain any information about the Tribunal's holding.

What were the facts?

The petitioner, The Edackodu Service Co-operative Bank Ltd. No. 2523, 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 assessment year(s) are not explicitly stated in the provided text. The procedural history leading to this writ petition is not detailed, other than the fact that the petitioner is seeking relief from the High Court. The amount in dispute is also not mentioned.

What were the issues?

The provided text is a High Court writ petition order and does not contain the specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the assessee (petitioner) or the revenue (respondent). Therefore, the questions before the Tribunal and the contentions of each side cannot be determined from this document. The judgment does not record any arguments for either side regarding specific legal or factual disputes.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 6736 of 2018
WP(C) NO.31530 OF 2017

Read from the judgment's own cause title. This page is filed under one of them.

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. 6736 of 2018 PETITIONER(S) THE EDACKODU SERVICE CO-OPERATIVE BANK LTD NO.2523, REPRESENTED BY ITS SECRETARY, EDACKODU P.O., THIRUVANANTHAPURAM DISTRICT-695 104. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.JAIBY PAUL SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S): 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 ADV. SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. 02/03/2018 WP(C).No. 6736 of 2018 (N) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1: A TRUE COPY OF THE CERTIFICATE DATED 03-09-2015, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL),CHIRAYINKEEZHU. EXHIBIT P2: A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 13-12-2017. EXHIBIT P3: A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13-12-2017. EXHIBIT P4: A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 07-12-2017. EXHIBIT P5: A TRUE COPY OF THE DEMAND NOTICE DATED 07-12-2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6: A TRUE COPY OF THE NOTICE NO.AAAAE2088B/W-2(5)/TVM/2017-18 DATED 15-02-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7: A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT-P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10-02-2018. EXHIBIT P8: A TRUE COPY OF THE STAY PETITION DATED 10-02-2018, FILED BY THE PETITIONER IN EXT-P7 APPEAL. EXHIBIT P9: A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT-P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10-02-2018. EXHIBIT P10: A TRUE COPY OF THE STAY PETITION DATED 10-02-2018, FILED BY THE PETITIONER IN EXT-P9 APPEAL. EXHIBIT P11: A TRUE COPY OF THE JUDGMENT DATED 04-10-2017 IN WP(C) NO.31530 OF 2017. EXHIBIT P12: A TRUE COPY OF THE ORDER DATED 21-11-2017 IN ITA NO.131 & 154/TVM/CIT(A), TVM 15-16 &16-17. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.S.TO JUDGE Msd. 02/03/2018 A.MUHAMED MUSTAQUE, J. ********************************************************************** W.P.(C) No.6736 of 2018 ********************************************************************** Dated this the 28th day of February, 2018

JUDGMENT The petitioner as against Ext.P2 and P4 assessment orders passed by the first respondent, filed appeals before the second respondent. The petitioner also filed applications for stay. Ext.P12 is an interim order of stay passed in the similar matter.

In the light of the above, there shall be a direction to the second respondent to dispose the stay applications after adverting to Ext.P12 order dated 21.11.2017 within a period of two months. Till the disposal of the stay applications, all coercive steps pursuant to the impugned orders in appeals shall be deferred.

The writ petition is disposed of as above. A.MUHAMED MUSTAQUE, JUDGE ln

Recent GST High Court judgments

Search GST case law →