Wp(C)/33789/2014 Of Valavoor Service Co-Operative Bank Ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 7TH DAY OF JANUARY 2015/17TH POUSHA, 1936 WP(C).No. 33789 of 2014 (W) ----------------------------------------- PETITIONER(S): ---------------------- VALAVOOR SERVICE CO-OPERATIVE BANK LTD, VALAVOOR P., KOTTAYAM DISTRICT, REPRESENTED BT ITS SECRETARY. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) RESPONDENT(S): ------------------------- 1. COMMISSIONER OF INCOME TAX KOTTAYAM - 686 001. KOTTAYAM - 686 001. 2. JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI - 682 018. 3. INCOME TAX OFFICER (INTELLIGENCE) NAVARATNAM, VELLAKINAR, ALAPPUZHA - 688 001. NAVARATNAM, VELLAKINAR, ALAPPUZHA - 688 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 33789 of 2014 (W) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE NOTICE DATED 02/09/2013.EXHIBIT P2: TRUE COPY OF THE NOTICE DATED 23/10/2013.EXHIBIT P3: TRUE COPY OF THE NOTICE DATED 17/01/2014.EXHIBIT P4: TRUE COPY OF THE NOTICE DATED 19/06/2014.RESPONDENT(S)' EXHIBITS--------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C) No.33789 of 2014 --------------------------------------- Dated this the 7[th] day of January, 2015 JUDGMENT The relief sought for are as given below: “A. Issue a Writ of Mandamus or such other appropriateWrit order or direction quashing Ext.P1 to P4 notices.B. Issue a Writ of Mandamus or such other appropriateWrit order or direction restraining 3[rd] respondent fromproceeding with action under Ext.P1 to P4 notices. C. Pass such other appropriate Writ, Order or directionas this Honourable Court may deem just and fit in thecircumstances of the case.” 2. Heard the matter afresh. 3. The issue has been dealt with by this Court at length, alsoconsidering the challenge raised in some other cases as to theconstitutional validity of Section 133(6) of the Income Tax Act, 1961. Acommon judgment has already been passed in WP(C) No.10334 of2014 and connected cases on 20.12.2014. The position standsanswered in favour of the Revenue. As such, this Court does not findany reason to interfere in this case. The writ petition fails and the same is dismissed accordingly. Sd/- P.R. RAMACHANDRA MENON, JUDGE sp