VATTIYOORKAVU SERVICE CO-OPERATIVE BANK LTD NO. 1652 vs. THE INCOME TAX OFFICER

WP(C)/20341/2015HC KeralaKLHC01066179201516 January 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a High Court judgment, not an ITAT judgment. Therefore, the High Court's decision and reasoning are not available in this snippet. The text only sets out the parties, the nature of the petition (writ petition challenging orders of tax authorities), and the date of hearing. There is no mention of what the Tribunal decided, the reasoning, or the ratio decidendi. Consequently, no operative directions or findings on any issues can be extracted from this text. The judgment does not record any specific findings or conclusions on the merits of the case.

What were the facts?

The petitioner, Vattiyoorkavu Service Co-operative Bank Ltd, filed a writ petition challenging an order passed by the Income Tax Officer, Ward-2(1), and the subsequent order of the Commissioner of Income Tax (Appeals). The assessment year(s) are not explicitly stated in the provided text. The core of the dispute revolves around certain disallowances made by the Income Tax Officer, which were upheld by the Commissioner of Income Tax (Appeals). The Bank is seeking to quash these orders. The procedural history indicates that the writ petition was admitted and heard by the High Court of Kerala.

What were the issues?

The primary issue before the High Court was whether the orders passed by the Income Tax Officer and the Commissioner of Income Tax (Appeals) were sustainable in law. The petitioner likely argued that the disallowances made by the revenue authorities were incorrect and that the Bank was entitled to the deductions or credits claimed. The specific grounds of challenge and the provisions of the Income Tax Act, 1961, that were the subject of contention are not detailed in the provided text. The revenue's contentions are also not recorded. The judgment does not explicitly state the questions of law or mixed law and fact that the Tribunal had to decide, nor does it name any specific authorities, circulars, or precedents relied upon by either side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 16TH DAY OF JANUARY 2018 / 26TH POUSHA, 1939 WP(C).No. 20341 of 2015 ----------------------- PETITIONER ---------- VATTIYOORKAVU SERVICE CO-OPERATIVE BANK LTD NO. 1652, REPRESENTED BY ITS SECRETARY, VATTIYOORKAVU PO, THIRUVANANTHAPURAM DISTRICT-695 013 BY ADVS.SRI.V.G.ARUN SRI.ARJUN RAGHAVAN RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, WARD-2(1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, 1ST FLOOR, AYAKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM DIST 695 003 2. THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM- 695 003 BY ADV. SRI.K.M.V.PANDALAI, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V.

WP(C).No. 20341 of 2015 (P) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXT.P1: TRUE COPY OF THE CERTIFICATE 24/7/2013, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM EXT.P2: TRUE COPY OF THE RELEVANT PAGES OF THE BYELAWSOF THE PETITIONER SOCIETY EXT.P3: TRUE COPY OF THE ACKNOWLEDGEMENT DT. 18/6/2009 ISSUED BY THE FIRST RESPONDENT

EXT.P4: TRUE COPY OF THE NOTICE ISSUED BY THE INCOME TAX OFFICER, WARD I (1), THIRUVANANTHAPURAM DT. 27/3/13 EXT.P5: TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE ADDL.COMMISSIONER OF INCOME TAX DT. 28/7/13 EXT.P6: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DT. 28/3/14 EXT.P7: TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH COVERING LETTER DT. 9/4/14 EXT.P8: TRUE COPY OF THE COMMUNICATION ISSUED BY THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK DT. 25/3/15 EXT.P9: TRUE COPY OF THE COMMUNICATION ISSUED BY THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK DT. 28/3/15 EXT.P10: TRUE COPY OF THE NOTICE NP. AAAAVO521A/W-2(1) TVM/2014-15 DT. 27/3/15 ISSUED BY THE 1ST RESPONDENT EXT.P11:TRUE COPY OF THE INTERIM ORDER DT. 30/9/14 IN I.A NO. 2364/2014 IN ITA NO.188/14 EXT.P12: TRUE COPY OF THE JUDGMENT DT. 30/3/15 IN WPC NO. 10360/15 EXT.P13: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DT. 27/4/15 EXT.P14: TRUE COPY OF THE HEARING NOTICE ISSUED BY THE 2ND RESPONDENT DT.6/5/15 EXT.P15: TRUE COPY OF THE COMMUNICATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12.5.2015. EXT.P16: TRUE COPY OF THE ORDER IN ITA NO. 6/TVM/CITA(A), TVM/SAL/2014-15 DT. 23/6/15 OF THE 2ND RESPONDENT EXT.P17: TRUE COPY OF THE DEMAND NOTICE NP. AAAACO521A/ITO,W-2(1)TVM/15-16 DT. 30/6/15 ISSUED BY THE 1ST RESPONDENT

EXT.P18: TRUE COPY OF THE INTERIM ORDER DT. 26/6/15 IN WPC NO. 19263/15. RESPONDENTS EXHIBITS: NIL -------------------- /TRUE COPY/ K.V. P.S.TO JUDGE

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = W.P.(C).No.38814 of 2017 = = = = = = = = = = = = = = Dated this the 10th day of January, 2018 J U D G M E N T In the light of the judgment in W.P.(C).No.821 of 2018, this writ petition is closed. Sd/- P.B.SURESH KUMAR,

JUDGE. Kvs/- // true copy // PS TO JUDGE.

Recent GST High Court judgments

Search GST case law →