THE PERUMANNA KLARI SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER

WP(C)/65/2015HC KeralaKLHC01045905201516 January 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous based on the submission made by the learned counsel for the petitioner. Consequently, the Court dismissed the writ petition as infructuous. No decision was made on the merits of the case, as the dismissal was purely on procedural grounds. The reasoning was solely based on the petitioner's counsel stating that the matter was no longer live. The ratio decidendi is that a writ petition can be dismissed as infructuous if the petitioner themselves concede to that status.

What were the facts?

The petitioner, The Perumanna Klari Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition (civil) before the High Court of Kerala. The respondents were the Income Tax Officer, Ward No.I, Tirur, Malappuram District; the Commissioner of Income Tax (Appeals); and the Commissioner of Income Tax. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the writ petition 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. No specific questions of law or fact were framed by the court, nor were any provisions of the Income Tax Act explicitly named as the basis for the decision.

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. 65 of 2015 -------------------- PETITIONER : ---------- THE PERUMANNA KLARI SERVICE CO-OPERATIVE BANK LTD P.O.KUTTIPPALA, MALAPPURAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV.SRI.O.D.SIVADAS RESPONDENTS : ---------- 1. THE INCOME TAX OFFICER, WARD NO.I, TIRUR, MALAPPURAM DISTRICT, PIN-676101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. 3. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. R1 TO R3 BY SRI.P.K.R.MENON,SR. COUNSEL, GOI(TAXES) BY SRI.JOSE JOSEPH, SC,

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-01-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = W.P.(C).No.65 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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