ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)
In the result, this Original Petition is allowed by quashing
ITA/73/2018HC Kerala19 Feb 2020
Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL
Section 13(2)Section 13(4)Section 17
10. …..The power conferred by Articles 226/227 is
designed to effectuate the law, to enforce the rule of law
and to ensure that the several authorities and organs of
the State act in accordance with law. It cannot be invoked
for directing the authorities to act contrary to law. In
particular, the Customs authorities, who are the creatures
