SOUTH MALABAR GRAMIN BANK vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/15710/2015HC KeralaKLHC01061550201528 May 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that a writ petition is not maintainable when an alternative statutory remedy is available. The court noted that the petitioner had the right to appeal the order of the Assistant Commissioner of Income Tax before the Commissioner of Income Tax (Appeals). The court reasoned that bypassing the statutory appellate mechanism without sufficient justification would undermine the established legal framework for resolving tax disputes. Therefore, the High Court dismissed the writ petition, directing the petitioner to avail the alternative remedy. The court did not decide on the merits of the income tax assessment itself.

What were the facts?

The petitioner, South Malabar Gramin Bank, filed a writ petition before the High Court of Kerala challenging an order passed by the Assistant Commissioner of Income Tax. The assessment year(s) are not explicitly stated. The procedural history involves the bank filing the writ petition after an adverse order from the revenue. The respondents are the Assistant Commissioner of Income Tax, the Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals). The amount in dispute is not specified. The writ petition is for admission.

What were the issues?

1. Whether the High Court has jurisdiction to entertain a writ petition challenging an order of the Assistant Commissioner of Income Tax when alternative remedies are available, specifically the right to appeal before the Commissioner of Income Tax (Appeals). The assessee (South Malabar Gramin Bank) has not explicitly stated its arguments in the provided text. The revenue's contention, implied by the existence of alternative remedies, is that the writ petition is not maintainable. The judgment does not record specific arguments from either side regarding the merits of the case, focusing instead on the procedural aspect of approaching the High Court.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 28TH DAY OF MAY 2015/7TH JYAISHTA, 1937 WP(C).No. 15710 of 2015 (K) ------------------------------------------ PETITIONER(S) : ------------------------- SOUTH MALABAR GRAMIN BANK, POST BOX NO.10, SMGB TOWER, A.K.ROAD, MALAPPURAM- 676 505, REPRESENTED BY ITS GENERAL MANAGER. BY ADVS.SRI.MOHAN PULICKKAL SRI.R.SUDHIR SRI.P.P.NARAYANAN RESPONDENT(S) : ---------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(2), TIRUR - 676 101. 2. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, KOZHIKODE - 673 001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE -673 001. BY ADV. SRI.K.M.V.PANDALAI, S.C, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 15710 of 2015 (K) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.2014 FOR ASSESSMENT YEAR 2008-09. EXT.P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 14.03.2014 FOR ASSESSMENT YEAR 2011-12. EXT.P3: TRUE COPY OF INCOME TAX APPEAL BEFORE CIT (APPEALS) FOR ASSESSMENT YEAR 2008-09. EXT.P4: TRUE COPY OF INCOME TAX APPEAL BEFORE CIT (APPEALS) FOR ASSESSMENT YEAR 2011-12. EXT.P5: TRUE COPY OF PETITION FOR STAY DATED 05.05.2015 FOR ASSESSMENT YEAR 2008-09. EXT.P6: TRUE COPY OF PETITION FOR STAY DATED 05.05.2015 FOR ASSESSMENT YEAR 2011-12. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd.

A.MUHAMED MUSTAQUE, J. ------------------------------------ W.P.(C) No.15710 of 2015 ----------------------------------- Dated this the 28th day of May, 2015 J U D G M E N T The petitioner has filed this writ petition challenging Exts.P1 and P2 assessment orders for the year 2008-09 and 2011-12 respectively passed by the 1st respondent. The petitioner has preferred Exts.P3 and P4 appeals and Exts.P5 and P6 stay petitions against the said orders. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents. 3. Considering the facts and circumstances of the case, this writ petition is disposed of directing the 3rd respondent to consider the stay petitions, after issuing notice to the petitioner, within a period of three months from the date of receipt of a copy of this judgment. Till a final decision is taken as directed above, all the coercive proceedings pursuant to the assessment orders shall be kept in abeyance.

Sd/- A.MUHAMED MUSTAQUE, JUDGE. AV

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