M/S.MUGU SERVICE CO-OPERATIVE BANK LTD. vs. THE INCOME TAX OFFICER

WP(C)/8065/2014HC KeralaKLHC01053691201420 March 2014Bench: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON4 pages

AI SummaryThe provided text is an excerpt of a High Court order and does not contain the final decision or operative part of the judgment. Therefore, the result cannot be determined from this snippet.

What did the High Court hold?

The High Court of Kerala, on March 20, 2014, heard the writ petition. The judgment does not record the specific findings or the reasoning of the High Court on the merits of the case. It is not stated what the Tribunal decided regarding the issues raised by the petitioner or the revenue. Consequently, the ratio decidendi, operative directions, or any specific relief granted or denied are not discernible from the provided text. No issue was expressly left undecided as the outcome is not detailed.

What were the facts?

The petitioner, M/s. Mugu Service Co-operative Bank Ltd., filed a writ petition before the High Court of Kerala challenging an order. The respondent is the Income Tax Officer, Ward-1, Kasaragod, and the Commissioner of Income Tax (Appeals)-II, Kozhikode, is the second respondent. The writ petition was filed seeking appropriate directions. The specific assessment year(s) and the nature of the order or action under challenge are not explicitly detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to the reliefs sought in the writ petition. The petitioner, represented by its Secretary-in-Charge, through its senior advocate, likely argued for the quashing of an adverse order or for a direction to the revenue authorities to take a specific action. The revenue, represented by its standing counsel, would have defended the action taken by the Income Tax Officer and the Commissioner of Income Tax (Appeals). Specific contentions, reliance on authorities, circulars, or precedents by either side are not 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 P.R.RAMACHANDRA MENON THURSDAY, THE 20TH DAY OF MARCH 2014/29TH PHALGUNA, 1935 WP(C).No. 8065 of 2014 (G) --------------------------- PETITIONER(S): -------------------------- M/S.MUGU SERVICE CO-OPERATIVE BANK LTD., MUGU. P.O., PUTHIGE, (VIA) KUMBLA, KASARAGOD-671 321, REPRESENTED BY ITS SECRETARY-IN-CHARGE SHRI. T.SHANKARA BHAT. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS. SRI.M.B.PRAJITH, SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER, WARD-1, KASARAGOD-671 121. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, AYYAKKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE-673 001. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs.

WP(C).No. 8065 of 2014 (G) APPENDIX PETITIONER'S EXHIBITS:- P1. TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 20-02-2014 PASSED BY THE FIRST RESPONDENT. P2. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 11-03-2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3. TRUE COPY OF THE STAY STAY PETITION DATED 11-03-2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P4. TRUE COPY OF THE APPLICATION 14-03-2014 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs.

P.R. RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.8065 of 2014 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of March, 2014 J U D G M E N T Being aggrieved of Ext.P1 assessment order, the petitioner has already preferred Ext.P2 appeal along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, which hence is sought to be intercepted by this Court. 2. Heard the learned Standing Counsel as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Status quo shall be maintained with regard to the coercive steps based on Ext.P1,

W.P.(C)No.8065 of 2014 -2- till orders are passed on Ext.P3 petition for stay. Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps. The Writ Petition is disposed of. Sd/- P.R. RAMACHANDRA MENON, JUDGE shg/

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