Vinod Chandran, J v. Commissioner Of Income Tax (Cib) Andothers 2014 (14) Scc 352. Respectfully Following Theaforesaid Decision, We Dismiss The Appeal

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 23RD DAY OF SEPTEMBER 2020 / 1ST ASWINA, 1942 ITA.No.50 OF 2020 AGAINST THE ORDER/JUDGMENT IN ITA 458/COCH/2019 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT: ALLEPPEY NORTH SERVICE CO-OPERATIVE BANK LIMITED NO.896,AVLOOKUNNU P.O, ALAPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS/RESPONDENTS: 1THE JOINT DIRECTOR OF INCOME TAX (I&CI)KOCHI, PIN 682 018KOCHI, PIN 682 018 2THE COMMISSIONER OF INCOME TAX (APPEALS)-1,AAYAKAR BHAVAN, KOCHI, PIN 682 018AAYAKAR BHAVAN, KOCHI, PIN 682 018 3THE INCOME TAX APPELLATE TRIBUNAL,KOCHI PIN 682 037 SRI.JOSE JOSEPH, SC, IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON23.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Vinod Chandran, J. The question as to whether the Income Tax Officerhas jurisdiction to proceed under second proviso ofSection 133(6) of the Income Tax Act withoutauthorisation of the Director or the Commissioner asthe case may be, was answered against the assesseeand in favour of the Department by the Hon'bleSupreme Court in Kathiroor Service Cooperative BankLimited V. Commissioner of Income Tax (Cib) andOthers 2014 (14) SCC 352. Respectfully following theaforesaid decision, we dismiss the appeal. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVIJUDGE APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A1 A TRUE COPY OF THE ORDER DATED 23-09-2015ISSUED BY THE 1ST RESPONDENT UNDER SECTION 272A (2)(C) OF INCOME TAX ACT. ANNEXURE A2 A TRUE COPY OF THE ORDER DATED DATED 20.02.2019 IN ITA NO. 81/ITG/EKM/(CIT(A) ANNEXURE A3 A TRUE COPY OF OF THE ORDER OF THE INCOMETAX APPELLATE TRIBUNAL IN ITA NO. 458/COCH/2019 DATED 19-08-2020