Wp(C)/8265/2015 Of Karulai Service Co-Op. Bank Ltd v. The Income Tax Officer, Tirur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 17TH DAY OF MARCH 2015/26TH PHALGUNA, 1936 WP(C).No. 8265 of 2015 (G) --------------------------- PETITIONER: -------------------------- KARULAI SERVICE CO-OP. BANK LTD., NO.M.30, KARULAI.P.O., MALAPPURAM -679 344, REPRESENTED BY ITS SECRETARY VARGHESE ZACHARIA. BY ADVS.SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR SRI.K.JAGADEESH RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER, WARD 2, TARIFF BAZAR, TOWN HALL, TIRUR- 676 101. TIRUR. OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, 2. THE JOINT REGISTRAR (GENERAL), CO-OPERATIVE SOCIETIES, MALAPPURAM. R BY SRI.K.M.V.PANDALI, INCOME TAX DEPARTMENT R BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-03- 2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 17-03- 2015, THE COURT ON THE SAME DAY DELIVERED THE WP(C).No. 8265 of 2015 (G) -------------------------------------- APPENDIX PETITIONER(S) EXHIBIT---------------------------------- EXHIBIT.P.01.TRUE PHOTOSTAT COPY OF THE CERTIFICATE ISSUED BY THE 2ND RESPONDENT, DATED 28/05/2013.RESPONDENT, DATED 28/05/2013. EXHIBIT.P.02TRUE PHOTOSTAT COPY OF THE WRITTEN SUBMISSION SUBMITTED BY THE PETITIONER, DATED 04/08/2014.BY THE PETITIONER, DATED 04/08/2014. EXHIBIT.P.03TRUE PHOTOSTAT COPY OF THE OBJECTION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2009-10, DATED 27/01/2015.PETITIONER FOR THE ASSESSMENT YEAR 2009-10, DATED 27/01/2015. EXHIBIT.P.04TRUE PHOTOSTAT COPY OF THE OBJECTION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2010-11, DATED 27/01/2015.PETITIONER FOR THE ASSESSMENT YEAR 2010-11, DATED 27/01/2015. EXHIBIT.P.05TRUE PHOTOSTAT COPY OF THE OBJECTION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2011-12, DATED 27/01/2015.PETITIONER FOR THE ASSESSMENT YEAR 2011-12, DATED 27/01/2015. EXHIBIT.P.06TRUE PHOTOSTAT COPY OF THE OBJECTION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13, DATED 27/01/2015.PETITIONER FOR THE ASSESSMENT YEAR 2012-13, DATED 27/01/2015. EXHIBIT.P.07TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2009-10 OF THE 1ST RESPONDENT, DATED 16/02/2015.ASSESSMENT YEAR 2009-10 OF THE 1ST RESPONDENT, DATED 16/02/2015. EXHIBIT.P.08TRUE PHOTOSTAT COPY OF THE NOTICE OF DEMAND ASSESSMENT YEAR 2009-10.YEAR 2009-10. EXHIBIT.P.09TRUE PHOTOSTAT COPY OF THE SHOW CAUSE NOTICE UNDER SECTION 271 OF THE INCOEME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2009-10.SECTION 271 OF THE INCOEME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2009-10. EXHIBIT.P.10TRUE PHOTOSTAT COPY OF THE NOTICE ISSUED UNDER SECTION 274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 2009-10.274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 2009-10. EXHIBIT.P.11TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE 1ST RESPONDENT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2010-11.RESPONDENT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT.P.12TRUE PHOTOSTAT COPY OF THE NOTICE OF DEMAND DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2010-11.16/02/2015 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT.P.13TRUE PHOTOSTAT COPY OF THE SHOW CAUSE NOTICE UNDER SECTION 271 OF THE INCOME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2010-11.SECTION 271 OF THE INCOME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2010-11. EXHIBIT.P.14TRUE PHOTOSTAT COPY OF THE NOTICE ISSUED UNDER SECTION 274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2010-11.274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT.P.12TRUE PHOTOSTAT COPY OF THE NOTICE OF DEMAND DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2010-11.16/02/2015 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT.P.13TRUE PHOTOSTAT COPY OF THE SHOW CAUSE NOTICE UNDER SECTION 271 OF THE INCOME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2010-11.SECTION 271 OF THE INCOME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2010-11. EXHIBIT.P.14TRUE PHOTOSTAT COPY OF THE NOTICE ISSUED UNDER SECTION 274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2010-11.274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT.P.15TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE 1ST RESPONDENT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2011-12.RESPONDENT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT.P.16TRUE PHOTOSTAT COPY OF THE NOTICE OF DEMAND, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2011-12.16/02/2015 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT.P.17TRUE PHOTOSTAT COPY OF THE SHOW CAUSE NOTICE UNDER SECTION 271 OF THE INCOME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2011-12.SECTION 271 OF THE INCOME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2011-12. EXHIBIT.P.18TRUE PHOTOSTAT COPY OF THE NOTICE ISSUED UNDER SECTION 274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 16/02/2015 FOR THE YEAR 2011-12.274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 16/02/2015 FOR THE YEAR 2011-12. EXHIBIT.P.19TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE 1ST RESPONDENT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2012-13.RESPONDENT, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT.P.20TRUE PHOTOSTAT COPY OF THE NOTICE OF DEMAND, DATED 16/02/2015 FOR THE ASSESSMENT YEAR 2012-13.16/02/2015 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT.P.21TRUE PHOTOSTAT COPY OF THE SHOW CAUSE NOTICE UNDER SECTION 271 OF THE INCOME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2012-13.SECTION 271 OF THE INCOME TAX ACT ISSUED TO THE PETITIONER, DATED 16/02/2015 FOR THE YEAR 2012-13. EXHIBIT.P.22TRUE PHOTOSTAT COPY OF THE NOTICE ISSUED UNDER SECTION 274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 16/02/2015 FOR THE YEAR 2012-13.274 READ WITH SECTION 271 B OF THE INCOME TAX ACT, DATED 16/02/2015 FOR THE YEAR 2012-13. RESPONDENTS EXHIBIT :NIL----------------------------------- /TRUE COPY/ P.A.TO JUDGE vmr. A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No. 8265 of 2015 (G) ............................................... Dated this the 17[th] day of March, 2015 JUDGMENT The challenge in the writ petition is against Exts.P7, P11, P15 and P19assessment orders passed against the petitioner under the Income TaxAct, 1961. The petitioner also impugns the penalty notices that havebeen issued under the Income Tax Act,1961, pursuant to the saidassessment orders. Although various contentions have been raised inthe writ petition challenging the orders and notices, I am of the viewthat the petitioner has an effective alternate remedy under the IncomeTax Act, 1961, by way of filing an appeal against the assessmentorders, and responding to the penalty notices issued to him under theAct. I do not see any reason to interfere with th assessment orders inthese proceedings under Article 226 of the Constitution of India,inasmuch as there is no jurisdictional error, that is discernible from thesaid assessment orders. Thus, without expressing any opinion on thelegality of the assessment orders or the penalty notices, I dismiss thewrit petition in its challenge against the said assessment orders andnotices. 2. The petitioner is free to approach the statutory authorities by way ofan appeal against Exts.P7, P11, P15 and P19 assessment orders. Thewrit petition is dismissed. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE