CHITHARA SERVICE CO-OPERATIVE BANK LTD vs. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE

WP(C)/21089/2019HC KeralaKLHC01054012201904 March 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, presided over by Justice Amit Rawal, decided that since the learned counsel for the petitioner submitted that the writ petition was not pressed, the Court dismissed the writ petition as not pressed. There was no decision on the merits of any underlying tax dispute. The operative direction was to dismiss the petition. No issues were left undecided as the petition itself was withdrawn.

What were the facts?

The petitioner, Chithara Service Co-operative Bank Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents were the Central Board of Direct Taxes, the Principal Commissioner of Income Tax, Thiruvananthapuram, and the Income Tax Officer, Ward-1, Kollam. The writ petition was filed challenging an order or action, the specifics of which are not detailed in the provided text. The procedural history indicates that the matter came up for admission on March 4, 2020.

What were the issues?

The primary issue before the Court was whether to admit the writ petition for hearing. The petitioner's counsel, Dr. K.P. Pradeep, submitted that the writ petition was not pressed. The revenue's contentions are not recorded in the judgment. No specific legal provisions or authorities were discussed in relation to the merits of the case, as the petition was withdrawn before any substantive arguments were made.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.21089 OF 2019(I) PETITIONER/S: CHITHARA SERVICE CO-OPERATIVE BANK LTD, CHITHARA.P.O., KOTTARAKKARA, KOLLAM-691559 REPRESENTED BY ITS SECRETARY SUBHA C.C. BY ADVS. DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR SRI.T.T.BIJU SMT.T.THASMI RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001, REPRESENTED BY ITS CHAIRMAN 2 PRINCIPAL COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM, MINISTRY OF FINANCE, AAYAKAR BHAVAN, KOWADIAR.P.O, THIRUVANANTHAPURAM-695003 3 INCOME TAX OFFICER, WARD-1, KOLLAM ROOM NO.3030, 2ND FLOOR, AAYAKAR BHAVAN, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM P.O., KOLLAM-691001

SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.21089 OF 2019 2 JUDGMENT Dated this the 4th day of March 2020 Today, when the matter is taken up, learned counsel for the petitioner submitted that the writ petition is not pressed. Accordingly, the writ petition is dismissed as not pressed. Sd/- AMIT RAWAL JUDGE uu 05.03.2020

WP(C).No.21089 OF 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE RETURN FOR THE YEAR 2017-18 IN PAN AAABCOO17F DATED 30.03.2019 SUBMITTED BY THE PETITIONER EXHIBIT P2 TRUE COPY OF THE RETURN FOR THE YEAR 2015-16 DATED 22.3.2016 IN AAABCOO17F SUBMITTED BY THE PETITIONER EXHIBIT P3 TRUE COPY OF THE RETURN FOR THE YEAR 2016-17 DATED 30.3.2018 IN AAABC0017F SUBMITTED BY THE PETITIONER EXHIBIT P4 TRUE COPY OF THE RETURN FOR THE YEAR 2018-19 DATED 31.3.2019 IN AAABC0017F SUBMITTED BY THE PETITIONER EXHIBIT P5 TRUE COPY OF THE NOTICE NOITBA/AIMS/142(1) 2017 18/1008014756(1) DATED 22.12.2017 ISSUED BY THE 3RD RESPONDENT EXHIBIT P6 TRUE COPY OF THE NOTICE NO.ITO/1- 1/AAABC0017F/KIM/SHOWN CAUSE/144/2019-20/20 DATED 5.7.2019 ISSUED BY THE 3RD RESPONDENT EXHIBIT P7 TRUE COPY OF THE REPLY NO477/20 DATED 16.7.2019 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT

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