M/S Chazhoor Service Co-Operative Bank ... vs Income Tax Officer
2024 Latest Caselaw 29908 Ker

Kerala High Court

M/S Chazhoor Service Co-Operative Bank ... vs Income Tax Officer on 22 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                          2024:KER:78412



                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

     TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946

                        WP(C) NO. 33569 OF 2024

PETITIONER/S:

          M/S CHAZHOOR SERVICE CO-OPERATIVE BANK LTD.,
          CHAZHOOR P.O, THRISSUR,
          REPRESENTED BY ITS SECRETARY MARTINA C.A., PIN - 680571


          BY ADV S.ARUN RAJ


RESPONDENT/S:

    1     INCOME TAX OFFICER,
          WARD-2 (1)/WARD- 1 (1), AAYAKAR BHAVAN,
          SHAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001

    2     THE PRINCIPAL COMMISSIONER OF INCOME TAX,
          AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR,
          THRISSUR, PIN - 680001


          BY ADVS.
          P.G.JAYASHANKAR
          G.KEERTHIVAS



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                            2024:KER:78412
WP(C) NO. 33569 OF 2024              2



                                 JUDGMENT

Petitioner has approached this Court, being

aggrieved by the fact that certain amounts due to the

petitioner as refund, following Ext.P1 order (giving effect to

an order of the First Appellate Authority), has not been

granted to the petitioner.

2. The petitioner has preferred Ext.P2

representation before the Authority who passed Ext.P1

order (the 1st respondent), seeking expeditious grant of the

refund sanctioned in Ext.P1 order.

3. Heard the learned Standing Counsel appearing

for the Income Tax Department also.

4. Having heard the learned counsel appearing for

the petitioner and the learned Standing Counsel appearing

for the Income Tax Department, this writ petition will stand

disposed of, directing the 1st respondent to consider and

pass orders on Ext.P2 representation, as expeditiously as

possible, and without any further delay and to process the

refund due in terms of Ext.P1 order, in accordance with the 2024:KER:78412

law. The orders shall be passed by the 1st respondent, as

directed above, within a period of six weeks from the date

of receipt of a certified copy of this judgment.

Sd/-

GOPINATH P. JUDGE ajt 2024:KER:78412

APPENDIX OF WP(C) 33569/2024

PETITIONER EXHIBITS

Exhibit P-1 TRUE COPY OF THE GIVING EFFECT ORDER DATED 13-9-2023 ALONG WITH THE COMPUTATION SHEET ISSUED BY THE 1ST RESPONDENT FOR THE AY 2009-

Exhibit P-2 TRUE COPY OF THE REPRESENTATION DATED 3-1- 2024 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT REQUESTING FOR THE REFUND OF THE AMOUNT FOR THE AY 2009-10