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Wa/523/2014 Of The Vallapuzha Service Co-Operative Bank Ltd v. The Income Tax Officer (Intelligence)

High Court 11 Apr 2014 In favour of: Revenue

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

11 Apr 2014

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Wa/523/2014 Of The Vallapuzha Service Co-Operative Bank Ltd v. The Income Tax Officer (Intelligence), the High Court (2014) dismissed the appeal. The decision went in favour of the Revenue.

Decision: JUDGMENT This appeal is dismissed in terms of judgment in W.A.No.269 of 2014 and connected cases dated 31.03.2014.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR & THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 11TH DAY OF APRIL 2014/21ST CHAITHRA, 1936 WA.No. 523 of 2014 () ----------------------------- AGAINST THE JUDGMENT DATED 17-12-2013 IN WP(C).NO. 31198/2013. ....... APPELLANT/PETITIONER: -------------------------------------- THE VALLAPUZHA SERVICE CO-OPERATIVE BANK LTD., NO.7.1207, P.O. NELLAYA, PALAKKAD DISTRICT, PIN-679 335, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.T.R.RAVI. RESPONDENTS/RESPONDENTS: ------------------------------------------------ 1. THE INCOME TAX OFFICER (INTELLIGENCE), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680 001. THRISSUR-680 001. 2. THE INCOME TAX OFFICER (TDS), PALAKKAD RANGE, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD-678 014. ENGLISH CHURCH ROAD, PALAKKAD-678 014. 3. THE DIRECTOR OF INCOME TAX (INTELLIGENCE), KOCHI. 4. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, NEW DELHI. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC. R4 BY ADV. SRI.P.PARAMESWARAN NAIR, ASG. OF INDIA. rs. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Manjula Chellur, C.J. & A.M. Shaffique, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A. No. 523 OF 2014 - - - - - - - - - - - - - - - - - - - - - - - - - - - -Dated this the 11[th] day of April, 2014 Manjula Chellur, C.J. JUDGMENT This appeal is dismissed in terms of judgment in W.A.No.269 of 2014 and connected cases dated 31.03.2014. Manjula Chellur, Chief Justice. A.M. Shaffique, Judge. ttb/11/04

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