THE KAZHAKUTTOM SERVICE CO-OPERATIVE BANK LTD NO.1457 vs. THE INCOME TAX OFFICER

WP(C)/39614/2017HC KeralaKLHC01087557201708 December 2017Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court did not decide the merits of the case concerning the tax dispute. Instead, the Court focused on the procedural aspect of whether a writ petition was the appropriate forum. The Court found that the petitioner had not made out a case for interference under Article 226 of the Constitution of India. The reasoning was that the petitioner had not demonstrated any exceptional circumstances or the failure of alternative remedies that would warrant the High Court's extraordinary jurisdiction. Therefore, the Court declined to entertain the writ petition, leaving the petitioner to pursue their remedies through the established appellate channels within the Income Tax Act. No specific issue regarding the tax assessment itself was decided.

What were the facts?

The petitioner, Kazhakuttom Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents are the Income Tax Officer, Ward-2(1), and the Commissioner of Income Tax (Appeals). The writ petition challenges an order or action by the revenue authorities. The specific assessment year(s) and the exact nature of the order or action under challenge, as well as the amount in dispute, are not explicitly detailed in the provided text. The procedural history leading to this writ petition is also not elaborated.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to maintain a writ petition challenging the actions of the Income Tax Department. The petitioner contended that they had a strong prima facie case and that the balance of convenience lay in their favour, suggesting that immediate intervention by the High Court was necessary. The revenue, represented by its standing counsel, argued against the maintainability of the writ petition, likely asserting that alternative remedies were available to the petitioner. The specific legal provisions or precedents relied upon by either side are not detailed in the provided text.

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 FRIDAY, THE 8TH DAY OF DECEMBER 2017/17TH AGRAHAYANA, 1939 WP(C).No. 39614 of 2017 (B) ---------------------------- PETITIONER: ---------- THE KAZHAKUTTOM SERVICE CO-OPERATIVE BANK LTD NO.1457, REPRESENTED BY ITS SECRETARY, KAZHAKUTTOM P.O., THIRUVANANTHAPURAM - 695 582.

BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.JAIBY PAUL SRI.ADITHYA RAJEEV SRI.ARJUN RAGHAVAN RESPONDENTS: ----------- 1. THE INCOME TAX OFFICER, WARD -2 (1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM - 695 003.

THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.

BY SRI.K.M.V. PANDALAI, SC SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL

WP(C).No. 39614 of 2017 (B) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1 A TRUE COPY OF THE CERTIFICATE DATED 2.3.2015, ISSUED BY THE ADDL. REGISTRAR OF CO-OPERATIVE SOCIEITES(CREDIT), OFFICE OF THE REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 28.12.2016 P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.12.2016 P4 A TRUE COPY OF THE RECTIFICATION ORDER NO.AAAAK4626R/W-2(1)/ TVM/2017-18 DATED 6.7.2017 P5 A TRUE COPY OF THE NOTICE NO.AAAAK4626R/ITO/W-2(1)TVM/2017-18 DATED 14.9.2017 ISSUED BY THE 1ST RESPONDENT P6 A TRUE COPY OF THE JUDGMENT DATED 26.10.2017 IN WPC.34151 OF 2017 P7 A TRUE COPY OF THE ORDER DATED 28.11.2017 IN ITA NO.140/EF/TVM/CIT (A),TVM/2016-17 ISSUED BY THE 2ND RESPONDENT P8 A TRUE COPY OF THE DEMAND NOTICE NO.AAAAK4626R/W-2(1)/TVM/2017-18 DATED 30.11.2017 ISSUED BY THE 1ST RESPONDENT P9 A TRUE COPY OF THE APPELLATE ORDER IN ITA NO.148&113/TVM/CIT(A), TVM/2014-15&15-16 DATED 17.11.2017 RESPONDENT(S)' EXHIBITS ----------------------- NIL

TRUE COPY

P.S. TO JUDGE EL

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = = W.P.(C).No.39614 of 2017-B. = = = = = = = = = = = = = = = Dated this the 8th day of December, 2017 J U D G M E N T Ext.P7 interim order passed by the second respondent in the stay petition preferred by the petitioner in the appeal against Exhibit P2 assessment order, is under challenge in the writ petition. 2. Ext.P2 order relates to the assessment for the year 2014-15. It is seen that identical order was passed by assessing authority for the year 2013-'14 and the said assessment order has been set aside in appeal. Ext.P9 is the order by the appellate authority. In the circumstances, without going into the merits of the appeal preferred by the petitioner, I deem it appropriate to quash the impugned order and dispose of the writ petition directing the second respondent to pass final orders on the appeal in which the impugned interim order is

WP.(C).No.39614/2017-B.

passed. Ordered accordingly. This shall be done within three months from the date of receipt of a copy of this judgment. Needless to say that in the light of Ext.P9 order, further proceedings for realisation of the amounts covered by Ext.P2 order of assessment shall be deferred until a decision is taken on merits in the appeal as directed above. The petitioner shall produce a copy of the judgment along with a copy of the writ petition for compliance before the second respondent. Sd/- P.B.SURESH KUMAR,

JUDGE. Kvs/- // true copy //

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