THE KAZHAKUTTOM SERVICE CO-OPERATIVE BANK LTD NO.1457 V. THE INCOME TAX OFFICER

WP(C)/39614/2017

AI Insights

The case involves the Kazhakuttom Service Co-operative Bank Ltd, which challenged an interim order related to an income tax assessment for the year 2014-15. The assessment order was previously set aside for the year 2013-14, and the bank sought similar relief for the subsequent year. The High Court's decision focused on the procedural aspect of ensuring that the appeal against the assessment order is heard and decided upon by the Commissioner of Income Tax Appeals without further delay. The court did not delve into the merits of the tax assessment itself but ensured that the appellate process is followed correctly.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 699392 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-12-2017
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI; CHRISTOPHER ABRAHAM
• Assessee Lawyers: V G ARUN; T R HARIKUMAR; JAIBY PAUL; ADITHYA RAJEEV; ARJUN RAGHAVAN
• Keywords: Appeal; Assessment Order; Final orders; Income Tax; Interim order

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 8TH DAY OF DECEMBER 2017/17TH AGRAHAYANA, 1939 WP(C).No. 39614 of 2017 (B) ---------------------------- PETITIONER: ---------- THE KAZHAKUTTOM SERVICE CO-OPERATIVE BANK LTD NO.1457, REPRESENTED BY ITS SECRETARY, KAZHAKUTTOM P.O., THIRUVANANTHAPURAM - 695 582. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.JAIBY PAUL SRI.ADITHYA RAJEEV SRI.ARJUN RAGHAVAN RESPONDENTS: ----------- 1. THE INCOME TAX OFFICER, WARD -2 (1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. BY SRI.K.M.V. PANDALAI, SC SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL WP(C).No. 39614 of 2017 (B) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1 A TRUE COPY OF THE CERTIFICATE DATED 2.3.2015, ISSUED BY THE ADDL. REGISTRAR OF CO-OPERATIVE SOCIEITES(CREDIT), OFFICE OF THE REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 28.12.2016 P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.12.2016 P4 A TRUE COPY OF THE RECTIFICATION ORDER NO.AAAAK4626R/W-2(1)/ TVM/2017-18 DATED 6.7.2017 P5 A TRUE COPY OF THE NOTICE NO.AAAAK4626R/ITO/W-2(1)TVM/2017-18 DATED 14.9.2017 ISSUED BY THE 1ST RESPONDENT P6 A TRUE COPY OF THE JUDGMENT DATED 26.10.2017 IN WPC.34151 OF 2017 P7 A TRUE COPY OF THE ORDER DATED 28.11.2017 IN ITA NO.140/EF/TVM/CIT (A),TVM/2016-17 ISSUED BY THE 2ND RESPONDENT P8 A TRUE COPY OF THE DEMAND NOTICE NO.AAAAK4626R/W-2(1)/TVM/2017-18 DATED 30.11.2017 ISSUED BY THE 1ST RESPONDENT P9 A TRUE COPY OF THE APPELLATE ORDER IN ITA NO.148&113/TVM/CIT(A), TVM/2014-15&15-16 DATED 17.11.2017 RESPONDENT(S)' EXHIBITS ----------------------- NIL TRUE COPY P.S. TO JUDGE EL P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = = W.P.(C).No.39614 of 2017-B. = = = = = = = = = = = = = = = Dated this the 8th day of December, 2017 J U D G M E N T Ext.P7 interim order passed by the second respondent in the stay petition preferred by the petitioner in the appeal against Exhibit P2 assessment order, is under challenge in the writ petition. 2. Ext.P2 order relates to the assessment for the year 2014-15. It is seen that identical order was passed by assessing authority for the year 2013-'14 and the said assessment order has been set aside in appeal. Ext.P9 is the order by the appellate authority. In the circumstances, without going into the merits of the appeal preferred by the petitioner, I deem it appropriate to quash the impugned order and dispose of the writ petition directing the second respondent to pass final orders on the appeal in which the impugned interim order is WP.(C).No.39614/2017-B. 2 passed. Ordered accordingly. This shall be done within three months from the date of receipt of a copy of this judgment. Needless to say that in the light of Ext.P9 order, further proceedings for realisation of the amounts covered by Ext.P2 order of assessment shall be deferred until a decision is taken on merits in the appeal as directed above. The petitioner shall produce a copy of the judgment along with a copy of the writ petition for compliance before the second respondent. Sd/- P.B.SURESH KUMAR, JUDGE. Kvs/- // true copy // "