Wa/290/2010 Of The Malappuram Service Co-Operative Bank v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 22ND FEBRUARY 2010 / 3RD PHALGUNA 1931 WA.No. 290 of 2010 -------------------- AGAINST THE JUDGEMENT IN WPC.14/2010 Dated 07/01/2010 . ................... APPELLANT/PETITIONER: --------------------------- THE MALAPPURAM SERVICE CO-OPERATIVE BANK LTD. No.F.1829,REPRESENTED BY ITS SECRETARY,U.P. HILL P.O., MALAPPURAM,MALAPPURAM DISTRICT. BY ADV. SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENTS/RESPONDENTS: ---------------------------------- 1. THE INCOME TAX OFFICER(CIB), OFFICE OF ASSISTANT DIRECTOR OF INCOME TAX(INV), KOZHIKODE. KOZHIKODE. 2. THE ASSISTANT DIRECTOR OF INCOME TAX(INV), KOZHIKODE. KOZHIKODE. 3. THE COMMISSIONER OF INCOME TAX(CIB), COCHIN, ERNAKULAM. COCHIN, ERNAKULAM. 4. UNION OF INDIA REPRESENTED BY THE SECRETARY, TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI. TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI. BY SRI.JOSE JOSEPH, SC, INCOME TAX. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.Raman, Ag. C.J. & C.N.Ramachandran Nair, J. ------------------------------------------ W.A.No.290 of 2010 ------------------------------------------ Dated this the 22[nd] day of February, 2010 JUDGMENT C.N.Ramachandran Nair, J. This writ appeal is filed against the judgment of thelearned Single Judge disposing the appellant's challenge againstthe details called for by the Income Tax Department, followingthe Division Bench judgment of this Court in W.A.No.2553 of2009 and connected cases. Even though the Division Benchupheld the similar notices and declared entitlement of theDepartment to call for details from the Co-operative Banks, theHonourable Supreme Court has granted stay against operation ofthe judgment. In the circumstances, we dispose of this writ appealwith a direction to the respondents to proceed against theappellant based on fresh orders or final judgment of theSupreme Court in the pending matters. In other words, the WA. No.290 of 2010 - 2 - judgment of the Supreme Court in the pending cases will be followed in the case of the appellant as well without insistingthe parties to take up the matter to the Supreme Court. P.R.Raman, Ag. Chief Justice C.N.Ramachandran Nair, Judge vns