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

WP(C)/29781/2013HC KeralaKLHC01072965201304 December 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The provided text is an order admitting the writ petition for hearing. It does not contain the Tribunal's decision on the merits of the case, nor does it detail any reasoning or ratio decidendi. Consequently, there are no operative directions such as remand or deletion, and no relief granted on the substantive issues. Any issue expressly left undecided is also not recorded. The judgment is limited to the procedural aspect of admitting the writ petition.

What were the facts?

The petitioner, Mowanchery Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging the order of the Income Tax Officer, Ward 1, Kannur. The petitioner is represented by its Secretary. The respondents are the Central Board of Direct Taxes, the Income Tax Officer, and the Chief Commissioner of Income Tax. The writ petition was filed seeking admission. 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 not detailed.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to admission of the writ petition. The judgment does not explicitly frame specific questions of law or mixed law and fact that the Tribunal had to decide. Therefore, the specific legal provisions under challenge are not named. The arguments presented by the petitioner and the revenue are also not detailed in the provided text. The judgment does not record any specific contentions or reliance on authorities, circulars, or precedents by either 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. 29781 of 2013 (W) ---------------------------- PETITIONER(S): -------------------------- MOWANCHERY CO-OPERATIVE BANK LTD.F.1279 P.O.MOWANCHERY, KANNUR DISTRICT-670 613 REPRESENTED BY ITS SECRETARY, PADMANABHAN M. BY ADVS.DR.K.P.PRADEEP SRI.I.V.PRAMOD RESPONDENT(S): ---------------------------- 1. CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001 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, IS 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. 29781 of 2013 (W) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 : COPY OF THE RETURN OF INCOME DTD.12.12.2011 FILED UNDER THE INCOME TAX ACT, 1961 FOR THE YEAR 2009-10 BY THE PETITIONER. EXTP2 : COPY OF THE ASSESSMENT ORDER NO.AABAT4821C DTD.21.12.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXTP3 : COPY OF THE APPLICATION DTD.13.9.2013 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. 29781 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

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