THE MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE2(2) TIRUR

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ITA/285/2014HC KeralaKLHC01026851201407 January 2015Author: HONOURABLE MR.JUSTICE K.HARILAL,HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN3 pages
AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt of the cause list and the initial part of the judgment, indicating the parties, the court, and the date of hearing. It does not contain the Tribunal's decision or the High Court's findings on any specific issue. Therefore, what the Tribunal decided, the reasoning behind its decision, and the ratio decidendi are not available. The operative directions, such as remand or deletion, and any issue expressly left undecided are also not recorded in this excerpt. The judgment does not provide any information on the outcome of the appeal or the specific points of law that were adjudicated.

What were the facts?

This case involves the Malappuram District Co-operative Bank Ltd. (the assessee) appealing against an order of the Income Tax Appellate Tribunal, Cochin Bench, dated April 11, 2014. The appeal is directed against the order in ITA No. 58/2014. The assessee is represented by its President, and the respondents are the Deputy Commissioner of Income Tax, Circle 2(2), Tirur, and the Commissioner of Income Tax (Appeals), Calicut. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that this appeal was heard along with two other appeals (ITA Nos. 284/2014 and 286/2014) on January 7, 2015, before the High Court of Kerala.

What were the issues?

The primary issue before the High Court of Kerala was whether the Income Tax Appellate Tribunal erred in its decision regarding the appeal filed by the assessee. The judgment does not explicitly frame specific questions of law or mixed law and fact that the Tribunal had to decide. Consequently, the specific arguments presented by both the assessee and the revenue before the Tribunal, and subsequently before the High Court, are not detailed in the provided text. Therefore, the contentions of each side, including any reliance on authorities, circulars, or precedents, cannot be ascertained from the given information. The judgment is silent on the specific grounds of appeal and the arguments advanced by the parties.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR.JUSTICE K.HARILAL WEDNESDAY, THE 7TH DAY OF JANUARY 2015/17TH POUSHA, 1936 ITA.No. 285 of 2014 () ----------------------------------- AGAINST THE ORDER/JUDGMENT IN ITA 58/2014 of I.T.APPELLATE TRIBUNAL,COCHIN BENCH DATED 11.4.2014 APPELLANT(S): ------------------------ THE MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD., P.B.NO.8, UP HILL MALAPPURAM - 676 505. REPRESENTED BY ITS PRESIDENT.

BY ADVS.SRI.K.ANAND (SR.) SMT.LATHA KRISHNAN RESPONDENT(S): -------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE2(2), TIRUR - 676 001. 2. COMMISSIONER OF INCOME TAX (APPEALS), CALICUT - 673 001.

R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07-01- 2015, ALONG WITH ITA.NOS.284/2014, 286/2014. THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG

ITA.No. 285 of 2014 () APPENDIX PETITIONER'S EXHIBITS: ANNEXURE- 1: COPY OF ASSESSMENT ORDER DATED 29.11.2011. ANNEXURE-2: COPY OF ORDER NO.ITA-NO.180/TR/CIT/CLT/2011-12 DATED 19.11.2013 OF THE 2ND RESPONDENT. ANNEXURE-3: COPY OF THE APPELLATE ORDER NO.ITA.NO.58/coch/2014 DATED 11.4.2014. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A TO JUDGE

THOTTATHIL B.RADHAKRISHNAN & K.HARILAL, JJ. ----------------------------------------------------------------------- I.T.A.Nos.284, 285 & 286 of 2014 ------------------------------------------------------------------------ Dated this the 7th day of January, 2015 J U D G M E N T Thottathil B.Radhakrishnan, J. The issues raised in these Income Tax Appeals, as rightly pointed out by the learned counsel on either side, are covered against the appealing assessee in terms of the judgment in I.T.A.No.214 of 2013, which in turn followed two earlier judgments of this Court. Therefore, these appeals do not merit admission. They are accordingly dismissed in limine. Sd/- (THOTTATHIL B.RADHAKRISHNAN, JUDGE) Sd/- (K.HARILAL, JUDGE) //TRUE COPY// P.A TO JUDGE DG

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