THE MANICKAL SERVICE CO-OPERATIVE BANK LTD NO.1910 vs. THE INCOME TAX OFFICER

WP(C)/34252/2017HC KeralaKLHC01082197201726 October 2017Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is limited to the cause title and the date of hearing of a writ petition before the High Court of Kerala. It does not contain any part of the judgment, including the Tribunal's findings, reasoning, ratio decidendi, or operative directions. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or the operative directions. No issue was expressly left undecided as no decision is recorded.

What were the facts?

The petitioner, The Manickal Service Co-operative Bank Ltd., 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(3), and the Commissioner of Income Tax (Appeals). 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 stated in the provided text. The procedural history leading to this writ petition is also not detailed. The matter came up for admission before the High Court on October 26, 2017.

What were the issues?

The provided text does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it record the arguments made by the assessee (petitioner) or the revenue (respondent). Therefore, it is not possible to frame the questions of law or mixed law and fact, name the provisions they turn on, or detail the contentions and authorities relied upon by each side.

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 THURSDAY, THE 26TH DAY OF OCTOBER 2017/4TH KARTHIKA, 1939 WP(C).No. 34252 of 2017 (F) ---------------------------- PETITIONER(S): ------------- THE MANICKAL SERVICE CO-OPERATIVE BANK LTD NO.1910, REPRESENTED BY ITS SECRETARY, PIRAPPANCODE P.O., THIRUVANANTHAPURAM DISTRICT-695607.

BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, WARD-2(3), 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 BAHVAN, KOWDIAR, THIRUVANANTHAPURAM-695003.

BY PUBLIC PROSECUTOR CHRISTAPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL

WP(C).No. 34252 of 2017 (F) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 11-07-2013, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) NEDUMANGAD.

EXHIBIT P2 2008-2009 DATED 22-03-2014.

EXHIBIT P3 2012-2013 DATED 21-03-2015.

EXHIBIT P4 A TRUE COPY OF THE DEMAND NOTICE DATED 21-03-2015 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P5 2014-2015 DATED 28-12-2016.

EXHIBIT P6 A TRUE COPY OF THE DEMAND NOTICE DATED 28-12-2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P7 EXT-P2 ASSESSMENT ORDER DATED 06-04-2014.

EXHIBIT P8 A TRUE COPY OF THE STAY PETITION DATED 04-10-2017, FILED BY THE PETITIONER IN EXT-P7 APPEAL.

EXHIBIT P9 EXT-P3 ASSESSMENT ORDER DATED 03-04-2015.

EXHIBIT P10 A TRUE COPY OF THE STAY PETITION DATED 04-10-2017, FILED BY THE PETITIONER IN EXT-P9 APPEAL.

EXHIBIT P11 EXT-P5 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 09-01-2017.

EXHIBIT P12 A TRUE COPY OF THE STAY PETITION DATED 10-01-2017, FILED BY THE PETITIONER IN EXT-P11 APPEAL.

EXHIBIT P13 A TRUE COPY OF THE NOTICE F.NO.AADAM1119J/ITO/W-2 (3)/TVM/2017-18 DATED 28-08-2017.

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

TRUE COPY P.S. TO JUDGE EL

A.K.JAYASANKARAN NAMBIAR, J. *********** W.P.(C) No.34252 of 2017 *********** Dated this the 26th day of October, 2017 J U D G M E N T Against Exts.P2, P3 and P5 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P7, P9 and P11 appeals together with Exts.P8, P10 and P12 stay petitions before the 2rd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P2, P3 and P5 assessment orders. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader 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: i) The 2nd respondent shall consider and pass orders on Exts.P8, P10 and P12 stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

W.P.(C). No. 34252 of 2017 ii) Recovery steps for recovery of amounts confirmed against petitioner by Exts.P2, P3 and P5 assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgment before the 2nd respondent, for further action.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE

nkr/27.10.2017

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