Vinod Chandran, J v. Commissioner Of Incometax (Cib) And Others 2014 (14) Scc 352.Respectfully Following The Aforesaid Decision, Wedismiss 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 09TH DAY OF SEPTEMBER 2020 / 18TH BHADRA, 1942 ITA.No.318 OF 2019 AGAINST THE ORDER IN ITA 490/COCH/2019 DATED 20-09-2019 OF INCOMETAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT: IRIMBILIYAM SERVICE CO-OPERATIVE BANK LTD.NO.10445IRIMBILIYAM P.O., VALANCHERY, MALAPPURAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1THE JOINT DIRECTOR OF INCOME TAX (I AND CI)KOCHI, PIN-682 018.KOCHI, PIN-682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-IAAYAKAR BHAVAN, KOCHI, PIN-682 018.AAYAKAR BHAVAN, KOCHI, PIN-682 018. 3THE INCOME TAX APPELLATE TRIBUNALKOCHI, PIN-682 037.KOCHI, PIN-682 037. SRI.JOSE JOSEPH, SC. IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON09.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Vinod Chandran, J. The question as to whether the Income TaxOfficer has jurisdiction to proceed under secondproviso of Section 133(6) of the Income Tax Actwithout authorisation of the Director or theCommissioner as the case may be, was answeredagainst the assessee and in favour of the Departmentby the Hon'ble Supreme Court in Kathiroor ServiceCooperative Bank Limited V. Commissioner of IncomeTax (Cib) and Others 2014 (14) SCC 352.Respectfully following the aforesaid decision, wedismiss the appeal. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVIJUDGE APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A1A TRUE COPY OF THE ORDER DATED 23.9.2015 ISSUED BY THE IST RESPONDENT UNDER SECTION 272A (2) C ANNEXURE A2A TRUE COPY OF THE ORDER DATED 14.5.2010 IN ITA NO.78/ITG/EKM/CIT(A).ANNEXURE A3A TRUE COPY OF THE ORDER OF THE INCOME A TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.490/COCH/2019 DATED 20.9.2019.