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

WP(C)/29823/2013HC KeralaKLHC01073007201304 December 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt of a court order and does not contain the judgment or the findings of the High Court. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or any operative directions. No issue was expressly left undecided as the outcome of the petition is not recorded.

What were the facts?

The petitioner, The Kappad 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 petitioner is represented by its Secretary. The respondents are the Central Board of Direct Taxes, the Income Tax Officer, Ward I, Kannur, and the Chief Commissioner of Income Tax. The specific assessment year(s) and the nature of the order or action under challenge, as well as 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 sufficient information to identify the specific issues the High Court had to decide, nor does it record the arguments made by the petitioner (The Kappad Service Co-operative Bank Ltd.) or the respondents (Income Tax Department). Therefore, it is not possible to frame the questions of law or mixed law and fact, name the relevant provisions, or 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 V.CHITAMBARESH WEDNESDAY, THE 4TH DAY OF DECEMBER 2013/13TH AGRAHAYANA, 1935 WP(C).No. 29823 of 2013 (C) ---------------------------- PETITIONER -------------------------- THE KAPPAD SERVICE CO-OPERATIVE BANK LTD F 1167, (PAN AABAK4922D), P.O KAPPAD KANNUR DISTRICT - 670 006 REPRESENTED BY ITS SECRETARY, RAJEEVAN P.K. 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 - 110001 REPRESENTED BY ITS CHAIRMAN 2. INCOME TAX OFFICER, WARD I, KANNUR AYAKKAR 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. 29823 of 2013 (C) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1- TRUE COPY OF THE RETURN OF INCOME DATED 02/12/2011 FILED UNDER THE INCOME TAX ACT, 1961 FOR THE YEAR 2009-10 BY THE PETITIONER. EXHIBIT-P2- TRUE COPY OF THE ASSESSMENT ORDER NO. AABAK4922D DATED 23/12/2011 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 IST RESPONDENT BY THE PETITIONER. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No. 29823 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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