THE CHAYAM SERVICE CO-OPERATIVE BANK LTD NO. 1514 vs. THE INCOME TAX OFFICER

WP(C)/36106/2017HC KeralaKLHC01084051201710 November 2017Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

AI SummaryDismissed

What did the High Court hold?

As the provided text is a procedural order from the High Court of Kerala and not a judgment from the Income Tax Appellate Tribunal (ITAT), it does not contain any findings on substantive issues, reasoning, or ratio decidendi. The order does not address any specific grounds of appeal or provide operative directions such as remand or deletion. No issues were expressly left undecided as the core substantive matters were not adjudicated upon in this excerpt.

What were the facts?

The petitioner, The Chayam Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging an order passed by the Income Tax Officer, Ward-2(3). The assessment year(s) are not explicitly stated in the provided text. The procedural history indicates that the petitioner had approached the High Court directly through this writ petition. The respondents are the Income Tax Officer and the Commissioner of Income Tax (Appeals). The specific amount in dispute is not mentioned. The judgment is dated November 10, 2017.

What were the issues?

The provided text is a procedural order from the High Court of Kerala and does not contain the substantive issues that the Tribunal had to decide, nor the arguments presented by the assessee and the revenue. Therefore, it is not possible to identify the questions of law or mixed law and fact, the specific provisions of the Income Tax Act involved, or the authorities, circulars, or precedents relied upon by either side. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF NOVEMBER 2017/19TH KARTHIKA, 1939 WP(C).No. 36106 of 2017 (K) ---------------------------- PETITIONER: ---------- THE CHAYAM SERVICE CO-OPERATIVE BANK LTD NO. 1514 REPRESENTED BY ITS SECRETARY, CHETTACHAL PO, THIRUVANANTHAPURAM DIST.695 551.

BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENTS: --------------

THE INCOME TAX OFFICER WARD-2 (3), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, AAYAKAR BHAVAN, KOWDIAR PO, THIRUVANANTHAPURAM DIST.695 003.

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

BY SRI.CHRISTOPHER ABRAHAM, SC SRI. K.M.V. PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 36106 of 2017 (K) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 13.9.2017 ISSUED BY THE ASST.REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) NEDUMANGAD.

EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013- 14 DATED 29.1.2016.

EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 29.1.2016.

EXHIBIT P4 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 16.2.2016.

EXHIBIT P5 A TRUE COPY OF THE STAY PETITION DATED 18.2.2016 FILED BY THE PETITIONER IN EXT.P4 APPEAL.

EXHIBIT P6 A TRUE COPY OF THE NOTICE NO.AAAAC6909M/ITO/W-2/TVM/ 2017-18 DATED 12.10.2017 ISSUED BY THE 1ST RESPONDENT.

RESPONDENT(S)' EXHIBITS: NIL ----------------------- //TRUE COPY// PA TO JUDGE rk

A.K.JAYASANKARAN NAMBIAR, J. ................................................................... W.P.(C).No.36106 Of 2017 ..................................................................... Dated this the 10th day of November, 2017 J U D G M E N T Against Ext.P2 assessment order under the Income Tax Act, the petitioner has preferred Ext.P4 appeal together with Ext.P5 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P2 assessment order. 2. I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: 1. The 2nd respondent shall consider and pass orders on Ext.P5 stay petition within a period of three months from the date of receipt of a copy of

W.P.(C).No.36106 Of 2017

this judgment, after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P2 assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. 3. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 2rd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR

JUDGE mns/10.11.17

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