THE KIZHUVILAM SERVICE CO-OPERATIVE BANK LTD.NO.2405 vs. THE INCOME TAX OFFICER

WP(C)/34419/2017HC KeralaKLHC01082364201727 October 20174 pages

AI SummaryPartly Allowed

What did the High Court hold?

The provided text is an order admitting the writ petition for hearing. It does not contain the Tribunal's decision on the merits of the case, nor does it detail the arguments presented by either side. Therefore, there is no finding on any issue, no reasoning, and no ratio decidendi. The operative directions are limited to the admission of the writ petition for further consideration. No issues were expressly left undecided as the judgment is at the admission stage.

What were the facts?

The petitioner, The Kizhuvilam Service Co-operative Bank Ltd. No. 2405, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer, Ward-2(5), and the Commissioner of Income Tax (Appeals). The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to maintain a writ petition. The petitioner's contention, as indicated by the filing of the writ petition, is likely that there is a grievance against the actions of the revenue authorities that warrants intervention by the High Court. The respondent, the Income Tax Department, would contend that a writ petition is not the appropriate remedy, implying that alternative statutory remedies are available and should be pursued. The specific legal provisions or grounds for these contentions 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 A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 27TH DAY OF OCTOBER 2017/5TH KARTHIKA, 1939 WP(C).No. 34419 of 2017 (B) ---------------------------- PETITIONER(S): ------------- THE KIZHUVILAM SERVICE CO-OPERATIVE BANK LTD.NO.2405, REPRESENTED BY ITS SECRETARY, MUDAPURAM P.O., CHIRAYINKEEZH, THIRUVANANTHAPURAM-695304.

BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.JAIBY PAUL SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S): --------------

THE INCOME TAX OFFICER, WARD-2(5), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695003.

THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003.

BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL

WP(C).No. 34419 of 2017 (B) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1. A TRUE COPY OF THE CERTIFICATE DATED 7.10.2015, ISSUED BY THE ASST. REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), CHIRAYINKEEZHU, ATINGAL

EXHIBIT P2. A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 27.12.2016

EXHIBIT P3. A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 27.12.2016

EXHIBIT P4. A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 9.1.2017

EXHIBIT P5. A TRUE COPY OF THE STAY PETITION DATED 10.1.2017, FILED BY THE PETITIONER IN EXT.P4 APPEAL EXHIBIT P6. A TRUE COPY OF THE NOTICE NO.AABTP3890Q/ITO/W-2(2)/ TVM/2017-18 DATED 12.10.2017 EXHIBIT P7. A TRUE COPY OF THE NOTICE NO.AABTP3890Q/ITO/W-2(5)/ TVM/2017-18 DATED 25.10.2017

RESPONDENT(S)' EXHIBITS ----------------------- NIL

TRUE COPY P.S. TO JUDGE EL

A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 34419 of 2017 ===================================================== Dated this the 27th day of October, 2017 JUDGMENT Against Ext.P2 assessment order passed under the Income Tax Act, the petitioner preferred Ext.P4 appeal and Ext.P5 stay petition before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated for recovery of the amounts confirmed against the petitioner by Ext.P2 order. 2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P5 stay petition preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P2 order shall be kept in abeyance till such time as the 2nd respondent

W.P.(C). No. 34419 of 2017 passes orders as directed and communicates the same to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment before the 2nd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das/ 27.10.2017

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