THE PULLAMPARA SERVICE CO-OPERATIVE BANK LIMITED NO.2429 vs. THE INCOME TAX OFFICER

WP(C)/33165/2017HC KeralaKLHC01081110201719 October 2017Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR5 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated October 19, 2017, disposed of the writ petition. The judgment does not provide details on the specific findings of the court regarding the merits of the petitioner's case or the revenue's arguments. It only states that the writ petition was disposed of. Therefore, the specific outcome, reasoning, and ratio decidendi are not recorded in the provided text. No operative directions or relief granted are mentioned.

What were the facts?

The petitioner, The Pullampara Service Co-operative Bank Limited No. 2429, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an action or order 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 it being admitted for hearing.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to maintain a writ petition in the given circumstances. The petitioner's contention, as implied by the filing of the writ petition, is that there is a need for judicial intervention. The revenue's stance, as the respondent, would be to oppose the writ petition, likely arguing that alternative remedies are available or that the petition is not maintainable. The specific legal provisions or grounds for the challenge 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 THURSDAY, THE 19TH DAY OF OCTOBER 2017/27TH ASWINA, 1939 ---------------------------- PETITIONER : ------------------ THE PULLAMPARA SERVICE CO-OPERATIVE BANK LIMITED NO.2429

REPRESENTED BY ITS SECRETARY, PULLAMPARA,

MUKKUDIL.P.O., THIRUVANANTHAPURAM DISTRICT.695 607.

BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS : ----------------------- 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.

BY SRI. CHRISTOPHER ABRAHAM, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp

--------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: A TRUE COPY OF THE CERTIFICATE DATED 11.09.2017, ISSUED BY THE ASST. REGISTRAR OF CO-OPERATIVE SOCIETIES(GENERAL), NEDUMANGAD.

EXHIBIT P2: YEAR 2008-2009 DATED 22.03.2014.

EXHIBIT P3: A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 22.03.2014.

EXHIBIT P4: YEAR 2012-2013 DATED 20.03.2015.

EXHIBIT P5: A TRUE COPY OF THE DEMAND NOTICE DATED 20.03.2015 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P6: YEAR 2013-2014 DATED 30.12.2015.

EXHIBIT P7: A TRUE COPY OF THE DEMAND NOTICE DATED 30.12.2015 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P8 : AGAINST EXT.P2 ASSESSMENT ORDER DATED 06.04.2014.

EXHIBIT P9: A TRUE COPY OF THE STAY PETITION DATED 03.10.2017, FILED BY THE PETITIONER IN EXT.P8 APPEAL.

EXHIBIT P10: AGAINST EXT.P4 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 04.04.2015.

EXHIBIT P11: A TRUE COPY OF THE STAY PETITION DATED 24.10.2015, FILED BY THE PETITIONER IN EXT.P10 APPEAL.

EXHIBIT P12: AGAINST EXT.P6 ASSESSMENT ORDER ALONG WITH COVERING LETTER DATED 07.01.2016.

--------------------------------------- EXHIBIT P13: A TRUE COPY OF THE STAY PETITION DATED 28.01.2016, FILED BY THE PETITIONER IN EXT.P12 APPEAL.

EXHIBIT P14: A TRUE COPY OF THE NOTICE F.NO.AAAAP5821F/ITO,

W-2(3)/TVM/2017-18 DATED 28.08.2017.

RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE p

A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.33165 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2017 JUDGMENT Against Exts. P2, P4 and P6 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P8, P10 and P12 appeals together with Exts.P9, P11 and P13 stay petitions 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 issuing Ext. P14 demand notice. 2. I have heard the learned counsel for the petitioner and also the learned Standing Counsel for the respondents. 3. 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.P9, P11 and P13 stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. ii) Recovery steps pursuant to Ext.P14 Demand Notice for recovery of amounts confirmed

W.P.(c).No.33165 of 2017 : 2 : against petitioner by Exts.P2, P4 and P6 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 sm/

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