Kerala High Court
The Thariode Service Co-Operative Bank ... vs Additional/Joint/Deputy/Assistant ... on 3 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:66759
W.P (C) No.29638/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 3RD DAY OF SEPTEMBER 2024 / 12TH BHADRA, 1946
WP(C) NO. 29638 OF 2024
PETITIONER/S:
THE THARIODE SERVICE CO-OPERATIVE BANK LTD.,
WARD NO. VII, KALPETTA ROAD, KAVUMMANNAM P.O, WAYANAD,
REPRESENTED BY ITS SECRETARY, THOMAS P.V.,, PIN - 673121
BY ADV S.ARUN RAJ
RESPONDENT/S:
1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME
TAX/INCOME TAX OFFICER, NATIONAL E- ASSESSMENT CENTRE, NEW
DELHI
INCOME TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU
STADIUM, NEW DELHI, PIN - 110003
2 INCOME TAX OFFICER,
WARD-1, KALPETTA SULTHAN BATHERY ROAD, KALPETTA, WAYANAD,
PIN - 673122
3 COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, 2ND
FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN -
110003
4 THE PRINCIPAL COMMISSIONER OF INCOME TAX,
AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN -
673001
BY ADVS.
G.KEERTHIVAS, SC.
P.G.JAYASHANKAR, SR. SC. I.T DEPT.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:66759
W.P (C) No.29638/2024 -2-
JUDGMENT
The petitioner has approached this court being aggrieved by the fact
that Exts.P13 to P16 orders of the First Appellate Authority in respect of
assessment completed against the petitioner under the provisions of the
Income Tax Act, 1961 do not consider the law laid down by the Supreme Court
in Mavilayi Service Co-operative Bank Ltd. and others v. Commissioner of
Income Tax and another; (2021) 431 ITR 1 and the Division Bench judgment
of this court in Principal Commissioner Income Tax v. Peroorkada Service
Co-operative Bank; ILR 2022 (3) Kerala 466.
2. The learned Standing Counsel appearing for the Income Tax
Department took considerable effort to establish that the Appellate Authority
has considered every contention taken before him and therefore it is for the
petitioner to avail statutory remedies if the petitioner is in any manner
aggrieved by Exts.P13 to P16 orders of the Appellate Authority.
3. Having heard the learned counsel for the petitioner and the learned
Standing Counsel for the Income Tax Department and having perused
Exts.P13 to P16 orders, it does not appear to this court that the Appellate
Authority has considered the judgment of the Supreme Court in Mavilayi
Service Co-operative (supra) and the Division Bench judgment in
Peroorkada Service Co-operative Bank (supra) while disposing of the appeal
2024:KER:66759
filed by the petitioner against Exts,P1, P3, P5 and P7 orders of assessment for
the assessment years 2009-10, 2014-15, 2017-18 and 2018-19.
4. In the light of the above, Exts.P13 to P16 will stand quashed and the
appeals filed by the petitioner against Exts.P1, P3, P5 and P7 orders of
assessment will stand restored to the files of the Appellate Authority, who
shall pass fresh orders after affording an opportunity of hearing to the
petitioner and having regard to the law laid down by the judgment in (2021)
431 ITR 1 and ILR 2022 (3) Kerala 466. I make it clear that I have not
expressed any opinion on the merits of the matter and it will be open to the
Appellate Authority to pass fresh orders after taking note of the law laid down
by the judgments referred to above.
Sd/-
GOPINATH P.
JUDGE
AMG
2024:KER:66759
APPENDIX OF WP(C) 29638/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 23-12-
2016 U/S 143 (3) R.W.S 147 OF THE ACT PASSED BY
THE 2ND RESPONDENT FOR THE AY 2009-10
Exhibit P2 A TRUE COPY OF THE APPEAL FILED ON 26-1-2017 BY
THE PETITIONER BEFORE THE 3RD RESPONDENT,
COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY
2009-10
Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED 23-12-
2016 U/S 143 (3) OF THE ACT PASSED BY THE 2ND
RESPONDENT FOR THE AY 2014-15
Exhibit P4 A TRUE COPY OF THE APPEAL FILED ON 26-1-2017 BY
THE PETITIONER BEFORE THE 3RD RESPONDENT,
COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY
2014-15
Exhibit P5 A TRUE COPY OF THE ASSESSMENT ORDER DATED 20-12-
2019 U/S 143 (3) OF THE ACT PASSED BY THE 2ND
RESPONDENT FOR THE AY 2017-18
Exhibit P6 A TRUE COPY OF THE APPEAL FILED ON 18-1-2020 BY
THE PETITIONER BEFORE THE 3RD RESPONDENT,
COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY
2017-18
Exhibit P7 A TRUE COPY OF THE ASSESSMENT ORDER DATED 21-3-
2021 U/S 143 (3) OF THE ACT PASSED BY THE 1ST
RESPONDENT FOR THE AY 2018-19
Exhibit P8 A TRUE COPY OF THE APPEAL FILED ON 19-4-2021 BY
THE PETITIONER BEFORE THE 3RD RESPONDENT,
COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY
2018-19
Exhibit P9 A TRUE COPY OF THE WRITTEN SUBMISSION FILED IN
EXHIBIT P-2 APPEAL FOR THE AY 2009-10
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Exhibit P10 A TRUE COPY OF THE WRITTEN SUBMISSION FILED IN
EXHIBIT P-4 APPEAL FOR THE AY 2014-15
Exhibit P11 A TRUE COPY OF THE WRITTEN SUBMISSION FILED IN
EXHIBIT P-6 APPEAL FOR THE AY 2017-18
Exhibit P12 A TRUE COPY OF THE WRITTEN SUBMISSION FILED IN
EXHIBIT P-8 APPEAL FOR THE AY 2018-19
Exhibit P13 A TRUE COPY OF THE ORDER DATED 12-8-2024 PASSED
BY THE 3RD RESPONDENT DISMISSING THE FIRST APPEAL
FOR THE AY 2009-10
Exhibit P14 A TRUE COPY OF THE ORDER DATED 12-8-2024 PASSED
BY THE 3RD RESPONDENT DISMISSING THE FIRST APPEAL
FOR THE AY 2014-15
Exhibit P15 A TRUE COPY OF THE ORDER DATED 12-8-2024 PASSED
BY THE 3RD RESPONDENT DISMISSING THE FIRST APPEAL
FOR THE AY 2017-18
Exhibit P16 A TRUE COPY OF THE ORDER DATED 12-8-2024 PASSED
BY THE 3RD RESPONDENT DISMISSING THE FIRST APPEAL
FOR THE AY 2018-19
Exhibit P17 A TRUE COPY OF THE NOTICE DATED 13-8-2024 U/S 221
(1) OF THE ACT ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER FOR THE AY’S 2009-10, 2014-
15, 2017-18 AND 2018-19
Exhibit P18 A TRUE COPY OF THE JUDGMENT DATED 28-6-2021 IN
W.A NO. 753 OF 2021 IN CASE OF M/S POONJAR
SERVICE CO-OPERATIVE BANK LTD PASSED BY THE
DIVISION BENCH OF THIS HONOURABLE COURT
