THE CHERPALCHERI CO-OPERATIVE URBAN BANK LTD. NO.1696 vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, PALAKKAD RANGE

WP(C)/30341/2013HC KeralaKLHC01073525201310 December 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, while admitting the writ petition, did not decide on the merits of the case. The court's action was limited to hearing the petition. No findings on the issues raised or the contentions of the parties were made. The operative direction was to admit the writ petition for further consideration. The judgment does not record any specific reasoning for admitting the petition, nor does it provide a ratio decidendi that could be cited for other cases. No issues were left undecided as the matter was at the admission stage.

What were the facts?

The petitioner, The Cherpalcheri Co-operative Urban Bank Ltd., represented by its General Manager, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Additional Commissioner of Income Tax, Palakkad Range, and the Commissioner of Income Tax (Appeals)-V. 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 also not detailed.

What were the issues?

1. Whether the impugned order/action by the revenue authorities is legally sustainable. (Question of law) Assessee's Contention: The petitioner is seeking relief through this writ petition, implying a challenge to the correctness of the revenue's action. Specific arguments or reliance on authorities are not recorded in the provided text. Revenue's Contention: The respondent, represented by Standing Counsel, is present before the court. No specific arguments or reliance on authorities are recorded in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 10TH DAY OF DECEMBER 2013/19TH AGRAHAYANA, 1935 WP(C).No. 30341 of 2013 (P) ---------------------------- PETITIONER -------------------------- THE CHERPALCHERI CO-OPERATIVE URBAN BANK LTD. NO.1696 CHERPALCHERI, PALAKKAD-679503 REPRESENTED BY ITS GENERAL MANAGER, SHRI. M. SRAJU. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE ADDITIONAL COMMISSIONER OF INCOME TAX, PALAKKAD RANGE PALAKKAD-678014. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-V, 7TH FLOOR, KERA BHAVAN, S.R.V. H.S. ROAD COCHIN-682011. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-12- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 30341 of 2013 (P) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 26-3-2013 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. EXT.P2. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 19-4-2013 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2(a). TRUE COPY OF STAY PETITION DATED 19-4-2013 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3. TRUE COPY OF THE NOTICE NO. ACIT/PLKD. CIR-1/RECOVEY/2013- 14/111 DATED 26-7-2013 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PALAKKAD. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.30341 of 2013 = = = = = = = = = = = == = = = = Dated this the 10th day of December, 2013

J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1 order of assessment. The appeal is accompanied by Ext.P2(a) petition for stay of recovery of the disputed tax. The petitioner is aggrieved by Ext.P3 recovery notice served on it in the meanwhile. 2. I direct the second respondent to consider Ext.P2(a) petition with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P1 order of assessment shall be put on hold in the meanwhile. 3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm

Recent GST High Court judgments

Search GST case law →