THE AYIROOR VILLAGE SERVICE CO OPERATIVE BANK LTD. vs. THE INCOME TAX OFFICER

WP(C)/6772/2018HC KeralaKLHC01038362201828 February 20183 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated February 28, 2018, did not decide the merits of the case. Instead, the Court disposed of the writ petition. The judgment states that the writ petition was disposed of on the basis of the submissions made by the parties. The operative direction was to dispose of the writ petition, implying that it was either dismissed or the parties reached a resolution outside the scope of a detailed judgment on the merits. No specific findings on the issues raised or the reasoning behind them are provided in the text. The ratio decidendi cannot be extracted as the case was not decided on its substantive legal questions.

What were the facts?

The petitioner, The Ayiroor Village 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.

What were the issues?

1. Whether the petitioner is entitled to challenge the order/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, as opposed to pursuing alternative remedies. Assessee's Contention: The petitioner bank, through its counsel, is seeking relief from the High Court. The specific grounds for challenging the revenue's action and the legal provisions relied upon are not detailed in the provided text. However, the filing of a writ petition suggests a contention that the available alternative remedies are either inadequate or that there are grounds for direct intervention by the High Court. Revenue's Contention: The respondent revenue, represented by its Standing Counsel, is likely to contend that the petitioner has alternative statutory remedies available, such as filing an appeal before the Income Tax Appellate Tribunal (ITAT), and therefore, a writ petition is not maintainable. The specific legal provisions or precedents supporting this contention are not recorded.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 6772 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. 6772 of 2018 ---------------------- PETITIONER: ----------- THE AYIROOR VILLAGE SERVICE CO-OPERATIVE BANK LTD. 4267, REPRESENTED BY ITS SECRETARY, ELAKAMON P.O., VARKALA, THIRUVANANTHAPURAM DISTRICT-695611. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.T.H.VISHNU SRI.ADITHYA RAJEEV SRI.JAIBY PAUL 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-695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT- 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: mbr/ WP(C).No. 6772 of 2018 (V) ------------------------- APPENDIX PETITIONERS' EXHIBITS: ---------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 22-12-2016, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), CHIRAYINKEEZHU. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 23-11-2017. EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23-11-2017. EXHIBIT P4 A TRUE COPY OF THE NOTICE NO.AAAAT7796F/W-2(5)/TVM/2017-18 DATED 14-02-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE NOTICE NO.AAAAT7796F/W-2(5)/TVM/2017-18 DATED 15-02-2018 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 10-02-2018. EXHIBIT P7 A TRUE COPY OF THE STAY PETITION DATED 10-02-2018 FILED BY THE PETITIONER IN EXT-P6 APPEAL. EXHIBIT P8 A TRUE COPY OF THE JUDGMENT DATED 21-12-2017 IN WP(C) NO.38566 OF 2017. RESPONDENTS' EXHIBITS: NIL --------------------- /TRUE COPY/ P.S.TO JUDGE mbr/ 02.03.2018. A.MUHAMED MUSTAQUE, J. ********************************************************************** W.P.(C) No.6772 of 2018 ********************************************************************** Dated this the 28th day of February, 2018

JUDGMENT The petitioner as against Ext.P2 assessment order passed by the first respondent, filed an appeal before the second respondent. The petitioner also filed application for stay. Ext.P8 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 application after adverting to Ext.P8 judgment within a period of two months. Till the disposal of the stay application, all coercive steps pursuant to the impugned order in appeal shall be deferred.

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

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