THE MUTTOM SCB LTD. V. UNION OF INDIA

WP(C)/16940/2011

AI Insights

The case involves multiple petitioners, primarily various Service Co-operative Banks and Societies from Cherthala and Alappuzha districts, challenging notices issued by the Income Tax Officer (CIB), Alappuzha. The notices were related to income tax assessments. The petitioners sought relief from the High Court, arguing against the validity or the implications of these notices. However, the court dismissed the petition, referencing a prior decision which had addressed similar issues, thereby establishing a legal precedent that resolved the dispute in question.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 739196 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-06-2011
• Assessment Year: misc
• Other Referred Cases: Writ Appeal No.2333/2009 and connected cases (judgment dated 24.11.2009)
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: P NAIR; JOSE JOSEPH
• Assessee Lawyers: P R VENKATESH; P R RAJA
• Keywords: Co-operative societies; Income Tax; Writ petition

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD JUNE 2011 / 2ND ASHADHA 1933 WP(C).No. 16940 of 2011(N) ------------------------------------------ PETITIONER(S): ------------------------- 1. THE MUTTOM SCB LTD.NO.1165,MAIN ROAD, CHERTHALA 688 524,REP.BY ITS SECRETARY MR.E.V.JOHNY. 2. THURAVOOR KIZHAKKEKARA SERVICE CO-OP.LTD. 1053,THURAVOOR,CHERTHALA REP.BY ITS SECRETARY RANI.C.P. 3. KIZHAKKENALPATHIL SCB-1164,CUCHERRY PO, CHERTHALA REP.BY ITS SECRETARY S.RUGMINI DEVI. 4. THYCATTUSSERY SCB LTD. 326,THYCATTUSSERY PO, CHERTHALA,REP.BY ITS SECRETARY IN CHARGE MR.VINOD KUMAR.K.P. 5. THANNEERMUKKOM SCB LTD., A 809, THANNEERMUKKOM PO,CHERTHALA REP.BY ITS SECRETARY MR.P.D.AJITHKUMAR. 6. PALLIPPURAM VILLAGE SCB LTD., 335, PALLIPPURAM PO, CHERTHALA,REP.BY ITS SECRETARY MR.SAJI JOB. 7. PERUMBALAM SCB LTD.46,PERUMBALAM PO, CHERTHALA,REP.BY ITS SECRETARY MR.S.ANILKUMAR. 8. THANKEY SCB-1003,KADAKKARAPPALLY PO, CHERTHALA,REP.BY ITS SECRETARY IN CHARGE MR.K.K.PRAKASAN. 9. KAVIL SCB 2093,PATTANAKKAD PO, CHERTHALA,REP.BY ITS SECRETARY MR.C.P.SANOJ. 10. KALAVAMKODAM SCB-895,KALAVAMKODAM PO, CHERTHALA,REP.BY ITS SECRETARY MR.P.PANKAJAKSHAN. 11. KAYIPPURAM SCB-1300,MUHAMMA PO,CHERTHALA, REP.BY ITS SECRETARY MR.BIJU S.PILLAI. Kss .2/- ....2... WPC.NO.16940/2011 N 12. KANNANKARA SCB-1806,KANNAKARA PO, CHERTHALA,REP.BY ITS SECRETARY P.L.MARIAMMA. 13. CHANDIROOR SCB -959,CHANDIROOR PO, CHERTHALA,REP.BY ITS SECRETARY MR.P.P.SASIDHARAN NAIR. 14. VAYALAR KIZHAKKU SCS LTD.NO.1328, VAYALAR PO,CHERTHALA,REP.BY ITS SECRETARY,ANNAKUTTY JOHN. 15. VAYALAR SCB LTD.1428,VAYALAR PO, CHERTHALA,REP.BY ITS SECRETARY P.SHYNIMOL. 16. SREEKANDAMANGALAM SCB LTD.974, MUTTATHIPARAMBU PO, CHERTHALA,REP.BY ITS SECRETARY MR.V.JAYAKUMAR. 17. ERAMALLOOR SCB LTD,1175,ERAMALLOOR PO, CHERTHALA,REP.BY ITS SECRETARY PADMA P.KAIMAL. 18. ARTHUNKAL VILLAGE SCB LTD.3772,ARTHUNKAL PO, CHERTHALA,REP.BY ITS SECRETARY MR.ANTHECHAN.K.V. 19. AROOR GRAMEENA SCB LTD.1436,AROOR PO, CHERTHALA,REP.BY ITS SECRETARY ASHA .K.K. 20. EZHUPUNNA SOUTH SCB LTD.1124,EZHUPUNNA SOUTH PO,CHERTHALA ,REP.BY ITS SECRETARY K.J.UMADEVI. 21. KADAKKARAPPALLY SCB LTD.1125, KADAKKARAPPALLY PO,CHERTHALA ,REPRESENTED BY ITS SECRETARY MR.P.CHANDRA MOHAN. 22. AROOR CENTRAL CO-OP.BANK LTD.617,AROOR PO, CHERTHALA ,REPRESENTED BY ITS SECRETARY MR.T.P.MANOJ. 23. VETTACKAL KARIHIKA SAHAKARANA BANK LTD, 4292,VETTACKAL PO,CHERTHALA,REPRESENTED BY ITS SECRETARY AMBILI.V.C. 24. MUHAMMA SCB LTD.NO.1670,MUHAMMA PO, DISTRICT ALAPPUZHA REPRESENTED BY SECRETARY IN CHARGE MR.SUNIL KUMAR.C.S. 25. CHERTHALA TALUK AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY LTD.NO.HW11, CHERTHALA,REPRESENTED BY ITS SECRETARY MINI.A 26. PANAVALLY SERVICE CO-OPERATIVE BANK LTD.NO.901,POOCHAKKAL ,DISTRICT ALAPPUZHA REPRESENTED BY SECRETARY SUMA.S Kss ..3/- ...3.... WPC.NO.16940/2011 N 27. KANJIKUZHI SERVICE CO-OPERATIVE BANK LTD.NO.1558,S.L.PURAM PO, ALAPPUZHA, REPRESENTED BY ITS SECRETARY P.GEETHA. 28. PANAVALLY VILLAGE SERVICE CO-OPERATIVE BANK LTD.NO.1249,THRICHATTUKULAM PO,DISTRICT ALAPPUZHA REPRESENTED BY ITS SECRETARY SUSHAMA.C.N. 29. AROOKUTTY SERVICE CO-OPERATIVE SOCIETY LTD.NO.1008,AROOKUTTY PO, DISTRICT ALAPPUZHA REPRESENTED BY ITS SECRETARY SUJATHA DEVI.S. 30. VARANAD SERVICE CO-OPERATIVE BANK LTD.NO.1248,VARANAD PO,CHERTHALA,DISTRICT ALAPPUZHA REPRESENTED BY ITS SECRETARY P.P.SYAMALA. 31. VETTACKAL SCB NO.1812,VETTACKAL PO, ALAPPUZHA DISTRICT,REPRESENTED BY ITS SECRETARY S.GANGAPRASAD. BY ADVS. SRI.P.R.VENKETESH, SRI.P.R.RAJA. RESPONDENT(S): --------------------------- 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA,MINISTRY OF FINANCE,NEW DELHI-110 001. 2. THE DIRECTOR OF INCOME TAX(CIB), COCHIN - 682 018. 3. THE INCOME TAX OFFICER(CIB),ALAPPUZHA- 688 001. R1 BY SRI. P.PARAMESWARAN NAIR, ASST. S.G. OF INDIA R2 R3 BY ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.16940/2011 N APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 1ST PETITIONER BY THE INCOME TAX OFFICER (CIB). P2: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 2ND PETITIONER BY THE INCOME TAX OFFICER (CIB). P3: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 3RD PETITIONER BY THE INCOME TAX OFFICER (CIB). P4: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 5TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P5: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 6TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P6: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 8TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P7: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 10TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P8: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 11TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P9: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 12TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P10: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 13TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P11: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 14TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P12: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 15TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P13: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 17TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P14: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 19TH PETITIONER BY THE INCOME TAX OFFICER (CIB). Kss ..2/- ..2..... WPC.NO.1940/2011 N P15: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 20TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P16: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 22ND PETITIONER BY THE INCOME TAX OFFICER (CIB). P17: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 24TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P18; COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 26TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P19: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 27TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P20: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 28TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P21: COPY OF THE NOTICE DTD. 21/03/2011 ISSUED TO THE 29TH PETITIONER BY THE INCOME TAX OFFICER (CIB). P22: COPY OF THE NOTICE DTD. 29/03/2011 ISSUED TO THE 30TH PETITIONER BY THE INCOME TAX OFFICER (CIB). RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16940 of 2011 --------------------------------- Dated this the 23rd day of June, 2011 JUDGMENT It is noticed that the question raised in this writ petition now stands covered by a Division Bench decision of this court in Writ Appeal No.2333/2009 and connected cases (judgment dated 24.11.2009). 2. Under such circumstances, the writ petition is dismissed in view of the settled legal position. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) 2 "