THE VAMANAPURAM SERVICE CO-OPERATIVE BANK LTD NO. 927 vs. THE INCOME TAX OFFICER

WP(C)/33532/2017HC KeralaKLHC01081477201726 October 2017Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt of a High Court writ petition and does not contain the decision or findings of the Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or any operative directions. No issues were expressly left undecided as the judgment itself is not present.

What were the facts?

The petitioner, The Vamanapuram 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 amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed, other than the fact that it has come up for admission before the High Court.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the assessee (The Vamanapuram Service Co-operative Bank Ltd.) or the revenue (Income Tax Officer and Commissioner of Income Tax (Appeals)). Therefore, no questions of law or mixed law and fact can be framed, and no contentions or reliance on authorities can be attributed to either 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. 33532 of 2017 (N) ---------------------------- PETITIONER : --------------------- THE VAMANAPURAM SERVICE CO-OPERATIVE BANK LTD NO. 927, REPRESENTED BY ITS SECRETARY, VAMANAPURAM P.O., THIRUVANANTHAPURAM DISTRICT-695 606.

BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.JAIBY PAUL 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-695 003.

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

R1 & R2 BY SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts

WP(C).No. 33532 of 2017 (N) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------- EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 31.03.2017, ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL), THIRUVANANTHAPURAM.

EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 28.03.2014.

EXHIBIT P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.03.2014.

EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 23.03.2015.

EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2015 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P6 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT-P2 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 09.04.2014.

EXHIBIT P7 A TRUE COPY OF THE STAY PETITION DATED 04.10.2017, FILED BY THE PETITIONER IN EXT-P6 APPEAL.

EXHIBIT P8 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT-P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 04.04.2015.

EXHIBIT P9 A TRUE COPY OF THE STAY PETITION DATED 04.10.2017, FILED BY THE PETITIONER IN EXT-P8 APPEAL.

EXHIBIT P10 A TRUE COPY OF THE NOTICE NO.AAAAV3572B/ITO/W-2(3)/TVM/2017-18 DATED 12.10.2017.

RESPONDENT(S)' EXHIBITS: NIL ----------------------------------------- /TRUE COPY/ P.S.TO JUDGE sts

A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.33532 OF 2017 (N) ----------------------------------- Dated this the 26th day of October, 2017 J U D G M E N T Against Exts.P2 and P4 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P6 and P8 appeals together with Exts.P7 and P9 stay petitions before the 2nd 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 and P4 assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader 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:

W.P.(C).No.33532/2017

The 2nd respondent shall consider and pass orders on Exts.P7 and P9 stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P2 and P4 assessment orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner. 3. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/26/10/17

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