CHIRAKKAL SERVICE CO-OPERATIVE BANK LTD. vs. CENTRAL BOARD OF DIRECT TAXES

WP(C)/29776/2013HC KeralaKLHC01072960201304 December 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated December 4, 2013, disposed of the writ petition. The judgment does not provide details on the specific findings of the court regarding the merits of the case or the reasoning behind its decision. It is not recorded whether any specific issue was decided, nor is the ratio decidendi discernible from the provided text. No operative directions such as remand or deletion are mentioned. The judgment does not indicate any issue being left undecided.

What were the facts?

The petitioner, Chirakkal Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging an order or action by the Income Tax Department. The respondents are the Central Board of Direct Taxes, the Income Tax Officer, Ward 1, Kannur, and the Chief Commissioner of Income Tax. The specific assessment year(s) and the exact nature of the order or action under challenge, as well as the amount in dispute, are not explicitly detailed in the provided text. The procedural history is limited to the filing of the writ petition and its listing for admission.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to relief through a writ petition. The petitioner likely sought to challenge an assessment, demand, or other action taken by the income tax authorities. The specific legal provisions or grounds for challenge are not detailed. The arguments presented by the petitioner and the revenue are not recorded in the provided text. The judgment does not explicitly state the questions the Tribunal had to decide or the contentions of each side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 4TH DAY OF DECEMBER 2013/13TH AGRAHAYANA, 1935 WP(C).No. 29776 of 2013 (V) ---------------------------- PETITIONER(S): -------------------------- THE CHIRAKKAL SERVICE CO-OPERATIVE BANK LTD. P.O CHIRACKAL KANNUR-KANNUR 670011 REPRESENTED BY ITS SECRETARY CHANDRAN P BY ADVS.DR.K.P.PRADEEP SRI.I.V.PRAMOD RESPONDENT(S): ---------------------------- 1. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT F REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001 REPRESENTED BY ITS CHAIRMAN 2. INCOME TAX OFFICER, WARD 1, KANNUR AAYAKKAR BHAVAN, KANNOTHUMCHAL CHOVVA KANNUR 670 006 3. CHIEF COMMISSIONER OF INCOME TAX, 2ND FLOOR, CENTRAL REVENUE BUILDING, I S PRESS ROAD KOCHI 682 018 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-12- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 29776 of 2013 (V) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 TRUE COPY OF THE RETURN OF INCOME DATED 7-12-2011 FILED UNDER THE INCOME TAX ACT,1961 FOR THE YEAR 2009-10 BY THE PETITIONER EXHBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO AAAACO458M DATED 16-12-2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE APPLICATION SUBMITTED UNDER SECTION 119 (2) OF THE INCOME TAX ACT,1961 TO THE 1ST RESPONDENT,BY THE PETITIONER RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No. 29776 of 2013 = = = = = = = = = = = == = = = = Dated this the 4th day of December, 2013

J U D G M E N T The petitioner has sought condonation of delay in filing the income tax returns. Ext.P3 petition has been so filed under Section 119(2) of the Income Tax Act, 1961. The same is pending consideration with the first respondent Central Board. 2. I direct the first respondent to consider Ext.P3 petition with notice to the petitioner. The needful shall be done within a period of three months from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition with the judgment before the first respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm

Recent GST High Court judgments

Search GST case law →