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

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WP(C)/23644/2015HC KeralaKLHC01069482201516 January 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court considered the submission made by the learned counsel for the petitioner. Based on the petitioner's counsel's statement that the writ petition had become infructuous, the High Court dismissed the writ petition as infructuous. There was no adjudication on the merits of the case or any of the underlying tax disputes. The reasoning was solely based on the petitioner's counsel's submission regarding the current status of the petition. No specific principle or ratio decidendi can be extracted for citation in other cases as the decision was procedural.

What were the facts?

The petitioner, Vilappil Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala at Ernakulam. The respondents were the Income Tax Officer, Ward 2(4), and the Commissioner of Income Tax (Appeals). The writ petition was filed challenging an order or action by the revenue authorities. The procedural history indicates that the matter reached the High Court for final hearing on January 16, 2018. No specific assessment year or amount in dispute is recorded in the judgment.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the assessee had become infructuous. The petitioner's counsel submitted that the writ petition had indeed become infructuous. The revenue's contentions are not recorded in the judgment. The question of law, if any, that the High Court was to decide was contingent on the petitioner's submission regarding the infructuousness of the petition.

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. 23644 of 2015 ---------------------- PETITIONER(S) --------------

VILAPPIL SERVICE CO-OPERATIVE BANK LIMITED NO.2522, HEAD OFFICE, PEYYAD, THIRUVANANTHAPURAM,

REPRESENTED BY ITS SECRETARY, ANIL KUMAR M.,

S/O. MADHANAPPAN NAIR.

BY ADVS.SRI.BABU S. NAIR

SMT.SMITHA BABU RESPONDENT(S): ------------- 1. THE INCOME TAX OFFICER, WARD 2(4), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX,

RANGE 2, AAYAKAR BHAVAN, KOWDIAR,

THIRUVANANTHAPURAM-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS),

AAYAKAR BHAVAN, KOWDIAR,

THIRUVANANTHAPURAM-695 003.

BY SRI.K.M.V.PANDALAI, SC.

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs.

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = W.P.(C).No.23644 of 2015. = = = = = = = = = = = = = = Dated this the 16th day of January, 2018 J U D G M E N T The learned counsel for the petitioner submits that the writ petition has become infructuous. In the light of the submission made by the learned counsel for the petitioner, the writ petition is dismissed as infructuous. Sd/- P.B.SURESH KUMAR,

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

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