Vinod Chandran, J v. Commissioner Of Income Tax (Cib) And Others 2014 (14) Scc 352. Respectfully Following The Aforesaid Decision, We Dismiss The Appeals

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 05TH DAY OF AUGUST 2020 / 14TH SRAVANA, 1942 ITA.No.38 OF 2020 AGAINST THE ORDER/JUDGMENT IN ITA 317/COCH/2019 DATED 18-06-2019OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: MAVELIKKARA GOVERNMENT SERVANTS CO-OPERATIVE BANK LIMITEDNO.A.792, MAVELIKKARA P.O., ALAPPUZHA,REPRESENTED BY ITS SECRETARY, AYAVANA P.O., MUVATTUPUZHA, ALAPPUZHA DISTRICT, PIN-690 101 BY ADVS.DR.V.N.SANKARJEESRI.VINCENT JOSEPH RESPONDENT/RESPONDENT: THE JOINT DIRECTOR OF INCOME TAX (I AND CI) KOCHIKANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011, ERNAKULAM DISTRICT SRI.JOSE JOSEPH, SC IT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON05.08.2020, ALONG WITH ITA.35/2020, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 05TH DAY OF AUGUST 2020 / 14TH SRAVANA, 1942 ITA.No.35 OF 2020 AGAINST THE ORDER/JUDGMENT IN ITA 462/COCH/2019 DATED 24-10-2019OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: M/S.NOORANAD NORTH SERVICE CO-OPERATIVE BANK LIMITEDNO.1781, IRANIKUZHY P.O. (PAN ), MAVELIKKARA TALUK, ALAPPUZHA DISTRICT, PIN - 690 558 REPRESENTED BY ITS SECRETARY. BY ADVS.DR.V.N.SANKARJEESRI.VINCENT JOSEPH RESPONDENT/RESPONDENT: THE JOINT DIRECTOR OF INCOME TAX (I AND CI) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI - 682 011, ERNAKULAM DISTRICT. R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON05.08.2020, ALONG WITH ITA.38/2020, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT Vinod Chandran, J. The question as to whether the Income Tax Officer hasjurisdiction to proceed under second proviso of Section 133(6) of theIncome Tax Act without authorisation of the Director or theCommissioner as the case may be, was answered against theassessees and in favour of the Department by the Hon'ble SupremeCourt in Kathiroor Service Cooperative Bank Limited V.Commissioner of Income Tax (Cib) and Others 2014 (14) SCC352. Respectfully following the aforesaid decision, we dismiss theappeals. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVIJUDGE APPENDIX OF ITA 38/2020 PETITIONER'S/S EXHIBITS: ANNEXURE-I ANNEXURE-II TRUE COPY OF THE RESPONDENT'S ORDER F.NO.DIT(INTEL)/272A(2)(C)/2014-15 DATED 27.10.2014 OF THE ADDL. DIRECTOR OR INCOME TAX (INTELLIGENCE), KOCHI 27.10.2014 OF THE ADDL. DIRECTOR OR INCOME TRUE COPY OF THE ORDER DATED 26.2.2019 IN ITA NO.723/ITG/EKM/CIT(A)-1/2014-15 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI APPENDIX OF ITA 35/2020 PETITIONER'S/S EXHIBITS: ANNEXURE-I TRUE COPY OF THE NOTICE DATED 2.9.2013 ISSUED BY THE INCOME TAX OFFICER (INTELLIGENCE), ALAPPUZHA ANNEXURE-IITRUE COPY OF THE APPELLANT'S REPLY DATED 12.10.2013 SUBMITTED TO THE INCOME TAX OFFICER (INTELLIGENCE), ALAPPUZHA AGAINST ANNEXURE 1 NOTICE12.10.2013 SUBMITTED TO THE INCOME TAX OFFICER (INTELLIGENCE), ALAPPUZHA AGAINST ANNEXURE 1 NOTICE ANNEXURE III TRUE COPY OF THE RESPONDENT'S NOTICE DATED 1.6.2015 ISSUED TO THE APPELLANT.1.6.2015 ISSUED TO THE APPELLANT. ANNEXURE IVTRUE COPY OF THE APPELLANT'S REPLY DATED 12.6.2015 SUBMITTED TO THE RESPONDENT AGAINST ANNEXURE III NOTICE12.6.2015 SUBMITTED TO THE RESPONDENT AGAINST ANNEXURE III NOTICE ANNEXURE VTRUE COPY OF THE RESPONDENT'S ORDER DATED 22.12.2015 ISSUED TO THE APPELLANT22.12.2015 ISSUED TO THE APPELLANT ANNEXURE VI TRUE COPY OF THE ORDER DATED 14.5.2019 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI IN ITA NO.99/ITG/EKM/CIT(A)-1/2015-16.