ETTUMANOOR SERVICE CO-OPERATIVE BANK vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/17678/2015HC KeralaKLHC01063518201516 January 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the petitioner that the writ petition had become infructuous. In light of this submission, the Court did not delve into the merits of the case. The operative direction was to dismiss the writ petition as infructuous. No specific findings were made on any substantive tax issues, and no principles of law were established for future citation. The Court did not leave any issue undecided, as the matter was disposed of on a procedural ground.

What were the facts?

The petitioner, Ettumanoor Service Co-operative Bank No. 4069, filed a writ petition before the High Court of Kerala challenging an order passed by the Commissioner of Income Tax (Appeals). The respondents were the Commissioner of Income Tax (Appeals) and the Income Tax Officer. The writ petition was filed on April 14, 2015, and a communication dated May 5, 2015, was also part of the record. The assessment year(s) and the specific order or action under challenge, as well as the amount in dispute, are not explicitly stated in the provided text. The procedural history leading to the writ petition is also not detailed beyond the filing of the appeal.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact. The only matter before the court was the writ petition filed by the petitioner. The petitioner's counsel submitted that the writ petition had become infructuous. The revenue's contentions are not recorded as no arguments were presented by them on the merits of the writ 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. 17678 of 2015 (H) PETITIONER ETTUMANOOR SERVICE CO-OPERATIVE BANK NO.4069, EROOR ROAD, ETTUMANOOR, KOTTAYAM. BY ADVS.SRI.A.KUMAR SMT G.MINI. RESPONDENTS

COMMISSIONER OF INCOME TAX (APPEALS),

KOTTAYAM 686 001.

INCOME TAX OFFICER,

WARD NO.V, OFFICE OF ADDL/JOINT COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM 686 001. R1 & R2 BY ADV. 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: Hr...

WP(C).No. 17678 of 2015 (H) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1:TRUE COPY OF THE CERTFICATE ISSUED BY THE REGISTRAR OF CO OPERATIVE SOCIETIES. EXHIBIT P2:TRUE COPY OF THE BYE LAWS. EXHIBIT P3:TRUE COPY OF THE ORDER DATED 13.03.2015. EXHIBIT P4:TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 14.04.2015. EXHIBIT P5:TRUE COPY OF THE SAID COMMUNICATION DATED 05.05.2015. RESPONDENT(S)' EXHIBITS NIL // TRUE COPY// P.S TO JUDGE Hr....

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = W.P.(C).No.17678 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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