Wp(C) v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY ,THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WP(C).No. 7761 of 2019 PETITIONER/S: THIRUVANANTHAPURAM DISTRICT COOPERATIVE BANK LTD,REPRESENTED BY ITS GENERAL MANAGER, S.KUMAR, AGED 55 S/O. SREEDHARAN NAIR, SANKAR, SWATHI NAGAR PEROORKADAP.O, THIRUVANANTHAPURAM-695005. BY ADV. SMT.MARY BENJEMIN RESPONDENT/S: OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 7761/2019 J U D G M E N T Heard Smt.Mary Benjamin, the petitioner's counsel and Sri Christopher Abraham, the learned Standing Counsel forrespondents. 2.The petitioner prays for the following reliefs: “aTo call for the records leading to Exhibit P10 bTo issue a writ of certiorari quashing Exhibits P9 and P10 cTo issue an order of mandamus directing the respondentsto return to the petitioner bank, all what are taken away from thepetitioner bank as per Exhibit P10to return to the petitioner bank, all what are taken away from thepetitioner bank as per Exhibit P10 dTo issue an order of mandamus directing the respondentsto make good all the damages caused to the petitioner bank bytheir illegal actions.to make good all the damages caused to the petitioner bank bytheir illegal actions. eTo grant such other relief as this Honourable Court maydeem fit to the grant in the circumstances of the case.deem fit to the grant in the circumstances of the case. fTo award to the petitioner the cost in these proceedings.” 3.On 21.03.2019 this Court passed the following interim order: “The petitioner is a District Co-operative Bank. Pursuant toExt.P9 advance tax notice, the documents maintained by thepetitioner during the course of business have been taken away asExt.P9 advance tax notice, the documents maintained by thepetitioner during the course of business have been taken away as 4. per Ext.P10. The details of the documents were also mentionedtherein. The petitioner submits that those documents arerequired to finalize return before the closure of the financialyear. Taking note of the above submission, I am of the view thatthe documents seized from the petitioner shall be returned to thepetitioner after retaining the copy thereon. However, thepetitioner shall produce the documents as and when therespondents direct to produce the same before them. Needfulshall be done within three days.” The learned counsel appearing for the parties submit that the interim order dated 21.03.2019 is complied with, therebythe record, documents etc taken from the custody of the petitionerare returned to the petitioner. When matters stood thus therespondents issued Ext.P17 calling upon the petitioner to furnishthe accounts, documents etc or or before 26.03.2019 at 11.30 a.m. 5.The learned counsel are heard on the reasonable timethat could be considered and granted to petitioner to comply withthe requirement of Ext.P17. The learned counsel have tried toconvince the Court on one hand to grant liberal time and on anotherhand with extreme conservative time schedule. As this is a matter W.P.(C) No. 7761/2019 where the Court is not required to pronounce an order on an issue, but exercises discretion in such a way that the petitioner is affordedfair and reasonable opportunity to comply with the requirement ofExt.P17. 6.Keeping in view the rival submissions, the writ petitionis disposed of by this order granting ten weeks' time from today tothe petitioner to comply with the requirement of Ext.P17. 7.For the present the other legal grounds raised againstExts. P9 and P10 remain un-adverted to and the petitioner can raise legal and factual grounds as and when cause of action arises in thisbehalf. The writ petition is disposed of accordingly. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No. 7761/2019 W.P.(C) No. 7761/2019 where the Court is not required to pronounce an order on an issue, but exercises discretion in such a way that the petitioner is affordedfair and reasonable opportunity to comply with the requirement ofExt.P17. 6.Keeping in view the rival submissions, the writ petitionis disposed of by this order granting ten weeks' time from today tothe petitioner to comply with the requirement of Ext.P17. 7.For the present the other legal grounds raised againstExts. P9 and P10 remain un-adverted to and the petitioner can raise legal and factual grounds as and when cause of action arises in thisbehalf. The writ petition is disposed of accordingly. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No. 7761/2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ORDER DATED 12.12.2018 OF THE 1STRESPONDENT.RESPONDENT. EXHIBIT P2TRUE COPY OF THE CONSOLIDATED DEMAND NOTICE FOR THE AYS 2012-13. 2013-2014, 2014-2015 AND 2015-2016.FOR THE AYS 2012-13. 2013-2014, 2014-2015 AND 2015-2016. EXHIBIT P3TRUE COPY OF THE APPLICATION DATED 07.01.2019 FOR CANCELLING THE DEMAND FOR THE YEARS 2013-2014.CANCELLING THE DEMAND FOR THE YEARS 2013-2014. EXHIBIT P4TRUE COPY OF THE APPLICATION DATED 07.01.2019 FOR CANCELLING THE DEMAND FOR THE YEARS 2014-2015.CANCELLING THE DEMAND FOR THE YEARS 2014-2015. EXHIBIT P5TRUE COPY OF THE APPLICATION DATED 07.01.2019 FOR CANCELLING THE DEMAND FOR THE YEARS 2015-2016.CANCELLING THE DEMAND FOR THE YEARS 2015-2016. EXHIBIT P6TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 05.03.2019 FOR THE YEAR 2009-10.RESPONDENT DATED 05.03.2019 FOR THE YEAR 2009-10. EXHIBIT P7TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 05.03.2019 FOR THE YEAR 2012-2013.RESPONDENT DATED 05.03.2019 FOR THE YEAR 2012-2013. EXHIBIT P8TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 05.03.2019 FOR THE YEAR 2013-2014.RESPONDENT DATED 05.03.2019 FOR THE YEAR 2013-2014. EXHIBIT P9TRUE COPY OF THE LETTER DATED 8.11.2018 OF THE 3RDRESPONDENT.RESPONDENT. EXHIBIT P10TRUE COPY OF THE SURVEY PROCEEDINGS DATED 01.02.2019.01.02.2019. EXHIBIT P11TRUE COPY OF THE 1ST PAGE OF THE STATEMENT UNDER SECTION 131(1).UNDER SECTION 131(1). EXHIBIT P12TRUE COPY OF THE LAST PAGE OF THE STATEMENT UNDER SECTION 131(1).UNDER SECTION 131(1). W.P.(C) No. 7761/2019 EXHIBIT P13 TRUE COPY OF THE REPRESENTATION DATED 06.02.2019 WAS FILED BEFORE THE 3RD RESPONDENT, EXHIBIT P14 TRUE COPY OF THE LETTER DATED 10.02.2019 GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P15 TRUE COPY OF THE LETTER DATED 13.02.2019 GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P16 TRUE COPY OF THE LETTER DATED 06.03.2019 GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P17 TRUE COPY OF THE NOTICE DATED 23.03.2019 OF THE 3RD RESPONDENT