THE KIDANGOOR SERVICE CO-OPERATIVE BANK LTD. NO.3431 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/16564/2016HC KeralaKLHC01063988201629 April 2016Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryDismissed

What did the High Court hold?

As the provided text is an excerpt from a writ petition filing and does not contain the judgment of the Tribunal, it is impossible to determine what the Tribunal decided, the reasoning behind its decision, or the operative directions issued. No findings on any issues, ratio decidendi, or specific relief granted can be ascertained from this text.

What were the facts?

The petitioner, Kidangoor 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 Commissioner of Income Tax (Appeals), Kottayam, the first respondent. The second respondent is the Income Tax Officer, Ward (4), Kottayam. 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 provided text does not contain the specific issues the Tribunal had to decide, nor does it record the arguments presented by the assessee (petitioner) or the revenue (respondents). Therefore, it is not possible to frame the questions of law or mixed law and fact, or to 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.MUHAMED MUSTAQUE FRIDAY, THE 29TH DAY OF APRIL 2016/9TH VAISAKHA, 1938 WP(C).No. 16564 of 2016 (U) --------------------------------------------- NAME AND ADDRESS OF THE PETITIONER(S): --------------------------------------------------------------------- THE KIDANGOOR SERVICE CO-OPERATIVE BANK LTD. NO.3431,

KIDANGOOR P.O., KIDANGOOR, KOTTAYAM,

REPRESENTED BY ITS SECRETARY.

BY ADV. SRI.O.D.SIVADAS NAME AND ADDRESS OF THE RESPONDENT(S): ------------------------------------------------------------------------ 1. THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOTTAYAM.

2.

THE INCOME TAX OFFICER, WARD (4), KOTTAYAM.

BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 16564 of 2016 (U) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1: COPY OF THE ASSESSMENT ORDER DATED 23.02.2016 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P2: COPY OF THE APPEAL DATED 15.03.2016 FILED BEFORE THE 1ST RESPONDENT.

RESPONDENT(S)' EXHIBITS :

NIL //TRUE COPY// P.A.TO JUDGE. Msd.

A.MUHAMED MUSTAQUE, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 16564 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of April 2016 JUDGMENT Against Ext. P1 assessment orders for the assessment year 2008-09, the petitioner has preferred Ext.P2 appeal before the 1st respondent. 2. Heard both sides 3. In view of the above, the 1st respondent is directed to consider and pass orders on Ext.P2 appeal within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 1st respondent as directed above. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE

JUDGE sm/

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