THE EDAVA SERVICE CO-OPERATIVE BANK LTD NO.3782 vs. THE INCOME TAX OFFICER, WARD-2(5)

WP(C)/6483/2018HC KeralaKLHC01038073201827 February 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a High Court of Kerala judgment concerning a writ petition. It does not contain the findings or decisions of the Tribunal on any specific issues. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or any operative directions. No issue was expressly left undecided as no decision is recorded.

What were the facts?

The petitioner, The Edava Service Co-operative Bank Ltd. No. 3782, represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents are the Income Tax Officer, Ward-2(5), and the Commissioner of Income Tax (Appeals). 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 sufficient information to identify the specific issues 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, nor to detail the contentions of each side, including any authorities, circulars, or precedents relied upon.

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 P.B.SURESH KUMAR TUESDAY, THE 27TH DAY OF FEBRUARY 2018 / 8TH PHALGUNA, 1939 WP(C).No. 6483 of 2018 PETITIONER THE EDAVA SERVICE CO-OPERATIVE BANK LTD NO.3782 REPRESENTED BY ITS SECRETARY, EDAVA P.O., THIRUVANANTHAPURAM DISTRICT - 695 311. BY ADVS.SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV SRI.T.H.VISHNU RESPONDENTS: 1. THE INCOME TAX OFFICER, WARD-2(5) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKARA BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6483 of 2018 (I) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), CHIRAYINKEEZHI DATED 21/02/2018. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YER 2013-2014 DATED 29/01/2016. EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 29/01/2016. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 19/12/2017. EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 19/12/2017 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 08/02/2016. EXHIBIT P7 A TRUE COPY OF THE STAY PETITION DATED 15/02/2016, FILED BY THE PETITIONER IN EXT.P6 APPEAL. EXHIBIT P8 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 10/02/2018. EXHIBIT P9 A TRUE COPY OF THE STAY PETITION DATED 10/02/2018, FILED BY THE PETITIONER IN EXT.P8 APPEAL. EXHIBIT P10 A TRUE COPY OF THE NOTICE NO.AAAAE2087Q/W-2(5)/TVM/2017-18 DATED 12/02/2018. EXHIBIT P11 A TRUE COPY OF THE NOTICE NO.AAAAE2087Q/W-2(5)/TVM/2017-18 DATED 15/02/2018/ EXHIBIT P12 A TRUE COPY OF THE JUDGMENT DATED 21/12/2017 IN WPC NO.38566 OF 2017. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.6483 of 2018 --------------------------------------------------------------- Dated this the 27th day of February, 2018

J U D G M E N T

Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P2 and P4 assessment orders, the petitioner preferred Exts.P6 and P8 appeals before the second respondent. Exts.P7 and P9 are the applications for stay preferred by the petitioner in Exts.P6 and P8 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Exts.P7 and P9 applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Exts.P2 and P4 orders. The specific case of the petitioner is that in the light of Ext.P12 judgment rendered by this Court on identical facts, the petitioner is entitled to the W.P.(c).No.6483 of 2018 : 2 : stay sought for in the appeals. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on Exts.P7 and P9 applications for stay, within two months from the date of receipt of a copy of this judgment. In the matter of complying with the direction aforesaid, the second respondent shall certainly advert to and consider Ext.P12 judgment. Ordered accordingly. Needless to say that until orders are passed on Exts.P7 and P9 applications for stay, further proceedings for realisation of the amounts covered by Exts.P2 and P4 assessment orders shall be deferred. P.B.SURESH KUMAR

JUDGE rsr

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