Wp(C)/19362/2016 Of Muhamma Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 6TH DAY OF JUNE 2016/16TH JYAISHTA, 1938WP(C).No. 19362 of 2016 (U) ---------------------------------------- PETITIONER(S): -------------------------- MUHAMMA SERVICE CO-OPERATIVE BANK LIMITED NO.1670, MUHAMMA P.O. BY ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), IST FLOOR, KOTTAYAM PUBLIC LIBRARY BUILDING, SHASTHRI ROAD, KOTTAYAM-686001. 2. THE INCOME TAX OFFICER, WARD NO.2, DEVASWAM BUILDING, ALAPPUZHA, PIN:688011. WARD NO.2, DEVASWAM BUILDING, ALAPPUZHA, PIN:688011. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19362 of 2016 (U) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 5.2.2016.RESPONDENT TO THE PETITIONER DATED 5.2.2016. P2:TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 29.2.2016 BEFORE THE 2ND RESPONDENT.BEFORE THE 2ND RESPONDENT. 3:TRUE COPY OF THE JUDGMENT IN WPC NO.1176/2016 DATED 28.3.2016. P4:A TRUE COPY OF THE ORDER ISSUED BY THE IST RESPONDENT DATED 20.5.2016.20.5.2016. P5:A TRUE COPY OF THE JUDGMENT IN WPC NO.7795/2016 DATED 1.3.2016. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE A.M. SHAFFIQUE, J.=============W.P. (C) No. 19362 of 2016=================== Dated this, the 6[th] day of June, 2016 J U D G M E N T Petitioner challenges Ext.P4 by which the stay applicationfiled by the petitioner had been rejected by the Commissionerof Income Tax (Appeals) on the ground that the petitioner didnot produce the details called for. 2.In so far as an opportunity has been given to thepetitioner to produce the details relating to the depositors, I donot think that there is any error in the approach taken by theappellate authority. In view of the fact that there is no jurisdictional error andthere is no violation of the principles of natural justice, I do notthink it necessary to interfere with Ext.P4. Writ petition isdismissed. Rp6/06/2016 Sd/- A.M. SHAFFIQUE, JUDGE //True Copy// P.S to Judge