MAVILAYI SERVICE CO-OPERATIVE BANK LTD. V. THE INCOME TAX OFFICER, WARD-I, KANNUR

WP(C)/31883/2011

AI Insights

The petitioner, Mavilayi Service Co-operative Bank Ltd., challenged notices and orders issued by the Income Tax Department under the Income Tax Act. The notices included a demand for filing returns and a penalty notice for non-compliance. The petitioner argued that the information requested was provided, but the assessment was completed without accepting the provided information. The case was brought before the High Court of Kerala, which decided not to interfere with the ongoing appellate process and directed the appellate authority to resolve the matter.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 755869 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-01-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; MANOJ KUNJACHAN
• Assessee Lawyers: V G ARUN; T R HARIKUMAR
• Keywords: Appeal; Assessment; Co-operative Society; Income Tax; Penalty notice
• Section: 142

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC MONDAY, THE 7TH DAY OF JANUARY 2013/17TH POUSHA 1934 WP(C).No. 31883 of 2011 (I) --------------------------- PETITIONER: ------------- MAVILAYI SERVICE CO-OPERATIVE BANK LTD. NO.C 4683, REPRESENTED BY ITS SECRETARY MAVILAYI.P.O., KANNUR DISTRICT.670 622. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, WARD-I, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX KANNUR RANGE, AAYAKAR BHAVAN KANNUR DISTRICT-670 006. 2. THE COMMISSIONER OF INCOME TAX (CIB), I.S.S.PRESS ROAD, COCHIN ERNAKULAM DISTRICT-682 018. 3. THE REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM-695 001. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT CO-OPERATION (C) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R3 & R4 BY SENIOR GOVERNMENT PLEADER SRI MANOJ KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07-1- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31883 of 2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE DATED 13.10.2011 P2: COPY OF THE NOTICE F.nO.27/142(1)(II)/2011-12 DATED 29.07.2011 P3: COPY OF THE JUDGMENT IN W.A. NO. 2536 OF 2009 DATED 24.11.2009 P4: COPY OF THE ORDER IN SLP NO.3976 OF 2010 OF THE SUPREME COURT P5: COPY OF THE REPLY DATED 24.08.2011 P6: COPY OF THE SHOW CAUSE NOTICE DATED 1.9.2011 P7: COPY OF THE RELEVANT PAGES OF THE RETURN SUBMITTED FOR THE ASSESMENT YEAR 2009-2010. P8: COPY OF THE COMMUNICATION F NO.AAAAM8091L/144/2011-12 DATED 3.10.2011. P9: COPY OF THE NOTICE OF THE FIRST RESPONDENT REQUIRING THE PETITIONER TO FILE ITS RETURN FOR THE ASSESSMENT YEAR 2007-2008 DATED 12.09.2011. P10: COPY OF THE NOTICE OF THE FIRST RESPONDENT REQUIRING THE PETITIONER TO FILE ITS RETURN FOR THE ASSESSMENT YEAR 2008-2009 DATED 12.09.2011 P11: COPY OF NOTICE F NO.ITO(CIB)/CIT/2008-09 DATED 2.2.2009 OF THE ASSISTANT DIRECTOR OF INCOME TAX (INV.)8TH FLOOR, AYAKAR BHAVAN, NORTH BLOCK, KOZHIKODE. P12: COPY OF COMMUNICATION F NO.ITO(CIB)CIT/2008-09/1116 DATED 16.03.2009 OF THE ASSISTANT DIRECTOR IF INCOME TAX (INV.) 8TH FLOOR, AYAKAR BAVAN, NORTH BLOCK, KOZHIKODE. P13: COPY OF COMMUNICATION F.NO.ITO(CIB)/CIT/2009-2010/292 DATED 10.8.2009 OF THE ASSISSTANT DIRECTOR OF INCOME TAX (INV.) 8TH FLOOR, AYAKAR BHAVAN NORTH BLOCK, KOZHIKODE. P14: COPY OF THE SHOW CAUSE NOTICE F. NO.JT. CIT (CIB)CHN/SC/2009-2010 DATED 13.11.2009 OF THE JOINT COMMISSIONER OF INCOME-TAX (CIB), COCHIN. P15: COPY OF THE NOTICE F NO.ITO (CIB)/CLT/2009-10 DATED 5.2.2010 OF THE ASSISTANT DIRECTOR OF INCOME TAX (INV.) 8TH FLOOR, AYAKAR BHAVAN, NORTH BLOCK KOZHIKODE. RESPONDENTS' EXHIBITS: R1(A): COPY OF THE NOTICE U/S142(1) DATED 28.02.2011. /TRUE COPY/ SKV P.A TO JUDGE ANTONY DOMINIC,J -------------------------------- W.P.(C)No.31883 of 2011 ------------------------------------- Dated this the 7th day of January, 2013 JUDGMENT Petitioner is a Co-operative Society. They approached this Court challenging Exts.P2, P6 and P8. Ext.P2 is a notice under Section 142 of the Income Tax Act. For its non-compliance, Ext.P6 penalty notice was issued and by Ext.P8, the petitioner was informed that its return cannot be accepted. It is in the aforesaid circumstances, the writ petition is filed. 2. This Court passed interim order dated 06.12.2011, admitting the writ petition and directing the petitioner to furnish details regarding the income as sought for in Ext.P2 without disclosing the names and addresses of customers of the petitioner. It was also ordered that based on the information so furnished, the Assessing Officer may complete the assessment. Petitioner says that information was furnished and rejecting the same, W.P.(C).No.31883 of 2011 : 2 : assessment was completed. It is also stated that they have already filed an appeal before the statutory authorities to challenging the assessment orders. Now that the appellate authority is seized of the appeal filed by the petitioner, it is unnecessary for this Court to go into the merits of the contentions raised. Therefore, I dispose of this writ petition directing that the appellate authority will pass orders on the appeal and that the contentions raised in this writ petition are left open. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE ln "