PEROORKADA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

WP(C)/6035/2018HC KeralaKLHC01037625201822 February 20183 pages

AI SummaryDismissed

What did the High Court hold?

The provided text does not contain any information about what the Tribunal decided, the reasoning behind its decision, or the ratio decidendi. There are no operative directions such as remand or deletion mentioned. Consequently, no finding on any issue can be reported, and no issue was expressly left undecided. The judgment is entirely silent on the Tribunal's holding.

What were the facts?

The petitioner, Peroorkada Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents are various income tax authorities, including the Income Tax Officer, Commissioner of Income Tax (Appeals)-1, the Principal Commissioner, and the Assistant Commissioner. The writ petition challenges an order or action taken by these authorities. The specific assessment year(s) and the nature of the order or action are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon.

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 detail the arguments presented by the assessee (Peroorkada Service Co-operative Bank Limited) or the revenue. Therefore, no questions of law or mixed law and fact can be framed, and no contentions or reliance on authorities, circulars, or precedents can be attributed to either side. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 22ND DAY OF FEBRUARY 2018 / 3RD PHALGUNA, 1939 WP(C).No. 6035 of 2018 ------------------------- PETITIONER(S) ------------- PEROORKADA SERVICE CO-OPERATIVE BANK LIMITED, NO.T 1412, REPRESENTED BY ITS SECRETARY VISWAKUMAR V S/O. K VASUDEVAN PILLAI, AGED 54 YRS, PEROORKADA P.O, THIRUVANANTHAPURAM DISTRICT, KERALA, PIN - 695 005. BY ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT(S): --------------- 1. THE INCOME TAX OFFICER, WARD 2(1), KOWDIAR, TRIVANDRUM - 695 003 2. COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM - 695 003. 3. THE PRINCIPAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF INCOME TAX, TRIVANDRUM 695 003. 4. THE ASSISTANT COMMISSIONER OFFICE OF THE COMMISSIONER OF INCOME TAX TRIVANDRUM 695 003. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 6035 of 2018 (D) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXHIBIT P1 A COPY OF THE CERTIFICATE IN THIS REGARD ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) THIRUVANANTHAPURAM DATED 13.03.2014. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE DEMAND NOTICE DATED 30.12.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE E-FILED APPEAL FOR AY 2014-15 DATED 31.01.2017 FILED BEFORE THE THIRD RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE STAY PETITION FOR AY 2014-15 DATED 18.03.2017 BEFORE THE 2ND RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE REVIEW PETITION FOR AY 2014-15 DATED 23.10.2017 BEFORE THE 3RD RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE ORDER ON REVIEW PETITION WITH DEMAND DATED 07.02.2018 BY THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS : NIL // True copy // PA to Judge hmh

A.MUHAMED MUSTAQUE, J. ...................................................... W.P.(C).No.6035 of 2018 ...................................................... Dated this the 22nd day of February, 2018 JUDGMENT The petitioner has moved a stay application in an appeal filed before the second respondent . In view of the above, there shall be a direction to the second respondent to dispose of the stay application within a period of two months. Till the disposal of the stay application, all coercive steps pursuant to the impugned assessment order in the appeal shall be deferred. The writ petition is disposed of. Sd/- A.MUHAMED MUSTAQUE, JUDGE // True copy // PA to Judge hmh

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