Case LawHigh Court › Wp(C)/20341/2015 Of Vattiyoorkavu Servic...

Wp(C)/20341/2015 Of Vattiyoorkavu Service Co-Operative Bank Ltd v. The Income Tax Officer

High Court 16 Jan 2018 In favour of: Unclear
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/20341/2015 Of Vattiyoorkavu Service Co-Operative Bank Ltd v. The Income Tax Officer
Date of order
16 Jan 2018
Assessment year(s)
Outcome
Other

Case summary

In Wp(C)/20341/2015 Of Vattiyoorkavu Service Co-Operative Bank Ltd v. The Income Tax Officer, the High Court (2018) decided the matter.

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

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 16TH DAY OF JANUARY 2018 / 26TH POUSHA, 1939 WP(C).No. 20341 of 2015 ----------------------- PETITIONER ---------- VATTIYOORKAVU SERVICE CO-OPERATIVE BANK LTD NO. 1652, REPRESENTED BY ITS SECRETARY, VATTIYOORKAVU PO, THIRUVANANTHAPURAM DISTRICT-695 013 BY ADVS.SRI.V.G.ARUN SRI.ARJUN RAGHAVAN RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, WARD-2(1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, 1ST FLOOR, AYAKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM DIST 695 003 2. THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM- 695 003 BY ADV. SRI.K.M.V.PANDALAI, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXT.P1: TRUE COPY OF THE CERTIFICATE 24/7/2013, ISSUED BY THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM EXT.P2: TRUE COPY OF THE RELEVANT PAGES OF THE BYELAWSOF THE PETITIONER SOCIETY SOCIETY EXT.P3: TRUE COPY OF THE ACKNOWLEDGEMENT DT. 18/6/2009 ISSUED BY THE FIRST RESPONDENT RESPONDENT EXT.P4: TRUE COPY OF THE NOTICE ISSUED BY THE INCOME TAX OFFICER, WARD I (1), THIRUVANANTHAPURAM DT. 27/3/13 THIRUVANANTHAPURAM DT. 27/3/13 EXT.P5: TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE ADDL.COMMISSIONER OF INCOME TAX DT. 28/7/13 ADDL.COMMISSIONER OF INCOME TAX DT. 28/7/13 EXT.P6: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DT. 28/3/14 EXT.P7: TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH COVERING LETTER DT. 9/4/14 THE 2ND RESPONDENT ALONG WITH COVERING LETTER DT. 9/4/14 EXT.P8: TRUE COPY OF THE COMMUNICATION ISSUED BY THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK DT. 25/3/15 DISTRICT CO-OPERATIVE BANK DT. 25/3/15 EXT.P9: TRUE COPY OF THE COMMUNICATION ISSUED BY THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK DT. 28/3/15 DISTRICT CO-OPERATIVE BANK DT. 28/3/15 EXT.P10: TRUE COPY OF THE NOTICE NP. AAAAVO521A/W-2(1) TVM/2014-15 DT. 27/3/15 ISSUED BY THE 1ST RESPONDENT ISSUED BY THE 1ST RESPONDENT EXT.P11:TRUE COPY OF THE INTERIM ORDER DT. 30/9/14 IN I.A NO. 2364/2014 IN ITA NO.188/14 NO.188/14 EXT.P12: TRUE COPY OF THE JUDGMENT DT. 30/3/15 IN WPC NO. 10360/15 EXT.P13: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DT. 27/4/15 EXT.P14: TRUE COPY OF THE HEARING NOTICE ISSUED BY THE 2ND RESPONDENT DT.6/5/15 RESPONDENT DT.6/5/15 EXT.P15: TRUE COPY OF THE COMMUNICATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12.5.2015. THE 2ND RESPONDENT DATED 12.5.2015. EXT.P16: TRUE COPY OF THE ORDER IN ITA NO. 6/TVM/CITA(A), TVM/SAL/2014-15 DT. 23/6/15 OF THE 2ND RESPONDENT 23/6/15 OF THE 2ND RESPONDENT EXT.P17: TRUE COPY OF THE DEMAND NOTICE NP. AAAACO521A/ITO,W-2(1)TVM/15-16 DT. 30/6/15 ISSUED BY THE 1ST RESPONDENT 30/6/15 ISSUED BY THE 1ST RESPONDENT EXT.P18: TRUE COPY OF THE INTERIM ORDER DT. 26/6/15 IN WPC NO. 19263/15. RESPONDENTS EXHIBITS: NIL -------------------- /TRUE COPY/ K.V. P.S.TO JUDGE P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = W.P.(C).No.38814 of 2017 = = = = = = = = = = = = = = Dated this the 10[th] day of January, 2018 J U D G M E N T In the light of the judgment in W.P.(C).No.821of 2018, this writ petition is closed. Sd/-P.B.SURESH KUMAR, JUDGE. Kvs/- // true copy // PS TO JUDGE.
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