Kathiroor Service Co-op Bank Ltd. v. C/T (CIB)

360 ITR 243Supreme Court of India2014#2361 most cited

What is Kathiroor Service Co-op Bank Ltd. v. C/T (CIB) authority for?

The Supreme Court holds that Section 133(6) of the Income Tax Act grants income tax authorities the power to issue notices for general inquiries to identify persons likely to have taxable income and ensure compliance, even when no specific proceedings are pending. This power, however, must be exercised only after obtaining prior approval from the Director or Commissioner.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Also referred to as

Kathiroor Service Co-op Bank Ltd. · Section 133(6) · power to issue notice · general inquiry · information gathering · prior approval · Director or Commissioner · no pending proceedings · identification of taxable income · compliance check · Supreme Court 2014

Judgments citing Kathiroor Service Co-op Bank Ltd. v. C/T (CIB)

PETLA JAGANNADH ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-14(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

ITA 412/HYD/2021[2007-08]Status: DisposedITAT Hyderabad16 May 2023AY 2007-08

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2007-08

For Appellant: Shri A. Srinivas, CAFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 133ASection 142(1)Section 143(3)

…nor it is in the handwriting of the assessee. It was simply a paper found from the office premises which was received on fax. 14. Referring to the decision of the Hon'ble Supreme Court in the case of Kathiroor Service Co-operative Bank Ltd. v. CIT [2014] 360 ITR 243, he submitted that the Hon'ble Supreme Court in the said decision has held that although the power can be exercised in the course of inquiry by calling for information even where no proceedings are pending, however, the same has to be exercised only with the permission of the Director or the Commissioner. He submitted that in the instant case…

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

ITA 308/COCH/2020[2015-16]Status: DisposedITAT Cochin27 Oct 2020AY 2015-16

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

For Appellant: NoneFor Respondent: Ms. J.M. Jamuna Devi
Section 133Section 133(6)Section 194A

…rders of the AO and the CIT(A). It was submitted that even before the learned CIT(A) only written submissions have been field. It was the submission that the Hon'ble Supreme Court has as early as in the case of Kathiroor service Co- Operative Bank reported in 360 ITR 243 under identical circumstances had held that the ITO had the power to issue notice under Section 133(6) of the Act to determine through general enquiry for the purpose of identifying persons who are likely to have taxable income and whether they are in compliance of the Act. Here in the present case notice under Section 133(6) had been issued to t…

ORUMANAYUR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

ITA/302/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

UZHUVA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (INTELLIGENCE)

ITA/270/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

KANMANAM SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (INTELLIGENCE)

ITA/265/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

THRIKKAKARA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (I AND CI)

ITA/296/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

PALAKKUZHA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

ITA/294/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

NEENDOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (INTELLIGENCE)

ITA/276/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

KUNNUKARA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (I AND C),

ITA/307/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

MANAKKAD SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

ITA/271/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

THODUPUZHA TOWN SERVICE CO-OPERATIVE BANK LTD. vs. THE INCOME TAX OFFICER (I AND C),

ITA/311/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

MUVATTUPUZHA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER ( I AND C),

ITA/306/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

KAVALANGAD SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER (I AND C),

ITA/292/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

UDUMBANNOOR SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER (I AND CI),

ITA/300/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER (I AND CI),

ITA/290/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

CHERANALLUR SERVICE CO-OPERATIVE BANK LIMITED NO.62 vs. THE INCOME TAX OFFICER (I AND C),

ITA/305/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 ITA.No.73 OF 2018 AGAINST THE ORDER IN ITA 324/2017 DATED 10-08-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1147 REP BY ITS SECRETARY, AYAVANA PO, MUVATTUPUZHA, ERNAKULAM DIST - 686668 BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE INCOME TAX OFFICER (1 AND C) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI - 11 2 THE JOINT DIRECTOR DIRE…

RANNY SERVICE CO-OP BANK LTD,PATHANAMTHITTA vs. THE JT DIR( INTELLIGENCE), KOCHI

In the result, the appeal in ITA No

ITA 503/COCH/2019[2011-12]Status: DisposedITAT Cochin04 Nov 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Amaljit P.JFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 133(6)Section 272A(2)Section 272A(2)(c)Section 273

…, notice u/s 133(6) of the Act was issued by the ITO (Intelligence) after obtaining necessary approval from the Director of Income Tax (Intelligence). The Hon'ble Supreme Court in the case of Kathiroor Service Co-op Bank Ltd vs C/T (CIB) & others, reported in 360 ITR 243 have considered an identical case and decided that the ITO(CIB) has power to issue notice u/s 133(6) of the IT Act The relevant findings of the Hon'ble Supreme Court, read as follows: "19. In view of the aforesaid, we are of the view that the ITA No.503/Coch/2019. 5 M/s.Ranni Service Co-op Bank Ltd. powers under section 133(6) are in the nature…

M/S.NOORNADU NORTH SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE JT DIT(I & CI), KOCHI

In the result, the appeal in ITA No

ITA 462/COCH/2019[2010-11]Status: DisposedITAT Cochin24 Oct 2019AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 133Section 133(6)Section 272A(2)(c)Section 275(1)

…, notice u/s 133(6) of the Act was issued by the ITO (Intelligence) after obtaining necessary approval from the Director of Income Tax (Intelligence). The Hon'ble Supreme Court in the case of Kathiroor Service Co-op Bank Ltd vs C/T (CIB) & others, reported in 360 ITR 243 have considered an identical case and decided that the ITO(CIB) has power to issue notice u/s 133(6) of the IT Act The relevant findings of the Hon'ble Supreme Court, read as follows: "19. In view of the aforesaid, we are of the view that the powers under section 133(6) are in the nature of survey and a general enquiry to identify persons who ar…

M/S.KURUMBATHUR SERVICE CO-OP BANK LTD,MALAPPURAM vs. THEJT DIRECTOR OF INCOME TAX(INTELLIGENCE & CI), COCHIN

In the result, the appeal in ITA No

ITA 491/COCH/2019[2011-12]Status: DisposedITAT Cochin01 Oct 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 133Section 133(6)Section 272A(2)Section 272A(2)(c)Section 273

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.491/Coch/2019 Assessment Year : 2011-12 M/s. Kurumbathur Service Co-op Vs. The Joint Director of Income-tax Bank Ltd., Punnathala P.O., (Intelligence & CI), Cochin Malappuram-676 552. [PAN:AACAK 0969K]. (Assessee-Appellant) (Revenue-Respondent) Assessee by None Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 25/09/2019 Date of pronouncement 01st /10/2019 O R D E R Per GEORGE GEORGE K. JM: This appeal at the instance of the assessee is directed against the order of…

THE THRIKKAKKARA SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE JT DIT ( I & CI), KOCHI

In the result, the appeal in ITA No

ITA 449/COCH/2019[2011-12]Status: DisposedITAT Cochin01 Oct 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 133Section 133(6)Section 272A(2)Section 272A(2)(c)Section 273

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.449/Coch/2019 Assessment Year : 2011-12 M/s. Thrikkakkara Service Co-op Vs. The Joint Director of Income-tax Bank Ltd., No. E 148, (Intelligence & CI), Cochin Vadacode P.O., Kangarappady, Ernakulam, Kochi-682 021. [PAN:AACAT 5505E]]. (Assessee-Appellant) (Revenue-Respondent) Assessee by Smt. Swathy S, Adv. Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 25/09/2019 01st /10/2019 Date of pronouncement O R D E R Per GEORGE GEORGE K. JM: This appeal at the instance of…

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