THE ARUVIKKARA FARMERS SERVICE CO OPERATIVE BANK LTD. vs. THE INCOME TAX OFFICER

WP(C)/6709/2018HC KeralaKLHC01038299201828 February 20183 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated February 28, 2018, dismissed the writ petition. The Court held that the petitioner had an alternative remedy available. The judgment does not delve into the merits of the case or the substantive issues related to the income tax assessment. The operative direction was to dismiss the writ petition, implying that the petitioner should pursue the statutory remedies available to them. No issues were left undecided; the petition was disposed of on procedural grounds.

What were the facts?

The petitioner, Aruvikkara Farmers Service Co-operative Bank Ltd., represented by its Managing Director-in-Charge, filed a writ petition before the Kerala High Court. The petition challenges an order or action by the Income Tax Officer, Ward-2(3), 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 filed under Article 226 of the Constitution of India.

What were the issues?

1. Whether the petitioner is entitled to challenge the order or action of the Income Tax Officer and the Commissioner of Income Tax (Appeals) by way of a writ petition under Article 226 of the Constitution of India, given the availability of alternative remedies. The petitioner's contentions are not explicitly recorded. The revenue's contentions are not explicitly recorded. The judgment does not mention any specific provisions of the Income Tax Act being argued or relied upon by either party.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 6709 of 2018

WP(C)NO.38566 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. 6709 of 2018 PETITIONER: THE ARUVIKKARA FARMERS SERVICE CO OPERATIVE BANK LTD. NO.603, REPRESENTED BY ITS MANAGING DIRECTOR-IN-CHARGE, ARUVIKKARA P.O., THIRUVANANTHAPURAM-695564. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S): 1. THE INCOME TAX OFFICER, WARD-2(3), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 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: PBS WP(C).No. 6709 of 2018 (K) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1- A TRUE COPY OF THE CERTIFICATE DATED 21/02/2018, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), NEDUMANGAD. EXHIBIT P2- A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 30/11/2017. EXHIBIT P3- A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 30/11/2017. EXHIBIT P4- A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 15/12/2017. EXHIBIT P5- A TRUE COPY OF THE DEMAND NOTICE DATED 15/12/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6- A TRUE COPY OF THE NOTICE NO.AADAA8303Q/ITO/W-2(3)/TVM/2017-18 DATED 12/02/2018. 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 PROCEEDINGS NO.AAAJA0262G/W-2(3)/TVM/2017-18 DATED 23/11/2017. EXHIBIT P12- A TRUE COPY OF THE JUDGMENT DATED 21/12/2017 IN WP(C)NO.38566 OF 2017. RESPONDENT'S EXHIBIT NIL /TRUE COPY/ PA TO JUDGE PBS 2/3/2018 A.MUHAMED MUSTAQUE, J. ********************************************************************** W.P.(C) No.6709 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 the judgment in W.P.(C)

No.38566 of 2017 dated 21.12.2017.

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 judgment 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

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