Wp(C)/3341/2022 Of Chalissery Service Co-Operative Bank Ltd v. Additional Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 1 DAY OF FEBRUARY 2022 / 12TH MAGHA, 1943 WP(C) NO. 3341 OF 2022 PETITIONER: M/S.CHALISSERY SERVICE CO-OPERATIVE BANK LTDP-579, CHALISSERY, PALAKKAD - 679 536 REPRESENTED BY ITS SECRETARY, SHRI.PUSHPAKARAN, VALIYAVEETUVALAPPIL KANDU.BY ADVS.T.M.SREEDHARAN (SR.)NISHA JOHNALAN PRIYADARSHI DEVV.P.NARAYANAN RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX,INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE ROOMNO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, DELHI - 110 003.2THE INCOME TAX OFFICERWARD-2, ENGLISH CHURCH ROAD, THAYILPATTI, PUDUPPALLI THERUVU, VALAKKAD, PALAKKAD - 678 001. OTHER PRESENT: ADV.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 3341 of 2022 ---------------------------------------- Dated this the 1[st] day of February, 2022 JUDGMENT Petitioner is challenging orders of penalty issued under Section 271(1)(c) and 270A of the Income Tax Act asper Ext.P1 to Ext.P3. Since, the aforesaid orders of penaltyare appealable under Section 246A of the Act, I am of theview that the remedy of the petitioner is to pursue thestatutory remedies. Accordingly, this writ petition isdismissed, reserving the liberty of the petitioner to pursuethe statutory remedies against Ext.P1 to Ext.P3. This writ petition is dismissed. AJM Sd/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 3341/2022 PETITIONER’S EXHIBITS : Exhibit P1TRUE COPY OF THE PENALTY ORDER DATED 29/12/2021 AND DEMAND NOTICE DATED 28/12/2021 FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE 1ST RESPONDENT.29/12/2021 AND DEMAND NOTICE DATED 28/12/2021 FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE 1ST RESPONDENT. Exhibit P2TRUE COPY OF THE PENALTY ORDER DATED 15/12/2021 AND DEMAND NOTICE DATED 15/12/2021 FOR THE ASSESSMENT YEAR 2015-16 PASSED BY THE 1ST RESPONDENT.15/12/2021 AND DEMAND NOTICE DATED 15/12/2021 FOR THE ASSESSMENT YEAR 2015-16 PASSED BY THE 1ST RESPONDENT. Exhibit P3 TRUE COPY OF THE PENALTY ORDER DATED 15/12/2021 AND DEMAND NOTICE DATED 14/12/2021 FOR THE ASSESSMENT YEAR 2018-19 PASSED BY THE 1ST RESPONDENT.15/12/2021 AND DEMAND NOTICE DATED 14/12/2021 FOR THE ASSESSMENT YEAR 2018-19 PASSED BY THE 1ST RESPONDENT. Exhibit P4TRUE COPY OF THE ACKNOWLEDGMENT FOR HAVING E-FILED APPEALS BEFORE THE STATUTORY AUTHORITY FOR THE ASSESSMENT YEAR 2014-15.HAVING E-FILED APPEALS BEFORE THE STATUTORY AUTHORITY FOR THE ASSESSMENT YEAR 2014-15. Exhibit P5TRUE COPY OF THE ACKNOWLEDGMENT FOR HAVING E-FILED APPEALS BEFORE THE STATUTORY AUTHORITY FOR THE ASSESSMENT YEAR 2015-16.HAVING E-FILED APPEALS BEFORE THE STATUTORY AUTHORITY FOR THE ASSESSMENT YEAR 2015-16. Exhibit P6 TRUE COPY OF THE ACKNOWLEDGMENT FOR HAVING E-FILED APPEALS BEFORE THE STATUTORY AUTHORITY FOR THE ASSESSMENT YEAR 2018-19.HAVING E-FILED APPEALS BEFORE THE STATUTORY AUTHORITY FOR THE ASSESSMENT YEAR 2018-19. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE