THE MUTHALAMADA SERVICE CO-OP BANK LTD vs. THE INCOME TAX OFFICER

WP(C)/6698/2018HC KeralaKLHC01038288201828 February 20183 pages

AI SummaryThe provided text does not contain enough information to determine the result of the case. It is an incomplete judgment excerpt.

What did the High Court hold?

The provided text is an excerpt from a High Court of Kerala judgment, specifically the cause list and the initial part of the order. It does not contain any findings or decisions by the Tribunal on any issues. Therefore, it is not possible to state what the Tribunal decided, the reasoning behind it, or the ratio decidendi. No operative directions or specific relief granted are recorded.

What were the facts?

The petitioner, The Muthalamada Service Co-op Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents are the Income Tax Officer, Ward No. 5, Palakkad, and the Commissioner of Income Tax (Appeals), Thrissur. The writ petition challenges an order or action by the revenue authorities. 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.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments presented by the assessee or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, or to detail the contentions and authorities relied upon by each 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. 6698 of 2018 --------------------- PETITIONER: ----------- THE MUTHALAMADA SERVICE CO-OP BANK LTD, NO.F 1197, MUTHALAMADA, PALAKKAD-678507, REPRESENTED BY ITS SECRETARY, K. UDAYAKUMAR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): ------------- 1. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD NO.5, PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, THRISSUR-680001. BY SRI.JOSE JOSEPH, 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. 6698 of 2018 (J) ------------------------- APPENDIX PETITIONERS' EXHIBITS: --------------------- EXHIBIT P1- COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 22.3.2016. EXHIBIT P1(A)- COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 ISSUED BY 1ST RESPONDENT DATED 19.2.2016. EXHIBIT P1(B)- COPY OF RECTIFIED ORDER FOR THE YEAR 2011-12 ISSUED BY 1ST RESPONDENT DATED 28.2.2017. EXHIBIT P2- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 23.4.2016. EXHIBIT P2(A)- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.3.2017. EXHIBIT P3- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A)- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL --------------------- /TRUE COPY/ P.S.TO JUDGE mbr/ 03.03.2018. A. MUHAMED MUSTAQUE, J ------------------------------------------- W.P.(C)No. 6698 of 2018 ---------------------------------------------------------- Dated this the 28th day of February, 2018

J U D G M E N T The petitioner preferred an appeal as against Ext.P1 series assessment orders before the 2nd respondent. The petitioner also filed a stay application.

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 stay application, recovery proceedings pursuant to the impugned orders in the appeal shall be deferred.

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

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