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
condone
delay in taking recourse to the remedy prescribed by Section 17
of the said Act. Still the learned Debts Recovery Tribunal
assumed jurisdiction in exercising the power under Section 17 of
the said Act with a reasoning narrated in the foregoing
paragraphs of this judgment which cannot stand scrutiny of law.
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