[Cites 2, Cited by 0]
Kerala High Court
Ala Service Co-Operative Bank Lt vs The Income Tax Officer on 24 February, 2026
2026:KER:16428
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
TUESDAY, THE 24TH DAY OF FEBRUARY 2026 / 5TH PHALGUNA, 1947
WP(C) NO. 12587 OF 2023
PETITIONER:
ALA SERVICE CO-OPERATIVE BANK LTD.,
NO. R321, REPRESENTED BY ITS SECRETARY,
SANTHIPURAM, KODUNGALLUR, THRISSUR, PIN - 680668
BY ADVS.
SRI.NOEL JACOB
SRI.M.S.AMAL DHARSAN
RESPONDENTS:
1 THE INCOME TAX OFFICER,
WARD 2(1), INCOME TAX OFFICE,
THRISSUR, PIN - 680001.
2 THE COMMISSIONER OF INCOME-TAX (APPEAL),
NATIONAL FACELESS APPELLATE CENTRE (NFAC),
ROOM NO. 245-A, NORTH BLOCK, NEW DELHI,
PIN - 110001.
BY ADV.
SRI.JOSE JOSEPH, SC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
24.02.2026, ALONG WITH WP(C).12133/2023, 12442/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2
W.P.(C) No.12587 of 2023 and connected cases.
2026:KER:16428
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
TUESDAY, THE 24TH DAY OF FEBRUARY 2026 / 5TH PHALGUNA, 1947
WP(C) NO. 12133 OF 2023
PETITIONER:
ALA SERVICE CO-OPERATIVE BANK LTD.,
NO. R321, REPRESENTED BY ITS SECRETARY,
SANTHIPURAM, KODUNGALLUR, THRISSUR, PIN - 680668
BY ADVS.
SRI.M.S.AMAL DHARSAN
SRI.NOEL JACOB
RESPONDENTS:
1 THE INCOME TAX OFFICER,
WARD 2(1), INCOME TAX OFFICE,
THRISSUR, PIN - 680001.
2 THE COMMISSIONER OF INCOME-TAX (APPEAL),
NATIONAL FACELESS APPELLATE CENTRE (NFAC),
ROOM NO. 245-A, NORTH BLOCK, NEW DELHI,
PIN - 110001.
BY ADV.
SRI.JOSE JOSEPH, SC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
24.02.2026, ALONG WITH WP(C).12587/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
3
W.P.(C) No.12587 of 2023 and connected cases.
2026:KER:16428
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
TUESDAY, THE 24TH DAY OF FEBRUARY 2026 / 5TH PHALGUNA, 1947
WP(C) NO. 12442 OF 2023
PETITIONER:
ALA SERVICE CO-OPERATIVE BANK LTD.,
SANTHIPURAM, KODUNGALLUR, THRISSUR,
PIN - 680668, REPRESENTED BY ITS SECRETARY.
BY ADVS.
SRI.NOEL JACOB
SRI.M.S.AMAL DHARSAN
RESPONDENTS:
1 THE INCOME TAX OFFICER,
WARD 2(1), INCOME TAX OFFICE, THRISSUR- 680001.
2 THE COMMISSIONER OF INCOME-TAX (APPEAL),
NATIONAL FACELESS APPELLATE CENTRE (NFAC),
ROOM NO. 245-A, NORTH BLOCK, NEW DELHI-110001.
BY ADV.
SRI.JOSE JOSEPH, SC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
24.02.2026, ALONG WITH WP(C).12587/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
4
W.P.(C) No.12587 of 2023 and connected cases.
2026:KER:16428
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
TUESDAY, THE 24TH DAY OF FEBRUARY 2026 / 5TH PHALGUNA, 1947
WP(C) NO. 12625 OF 2023
PETITIONER:
ALA SERVICE CO-OPERATIVE BANK LTD.,
NO R321, REPRESENTED BY ITS SECRETARY,
SANTHIPURAM, KODUNGALLUR, THRISSUR-680668.
BY ADVS.
SRI.NOEL JACOB
SRI.M.S.AMAL DHARSAN
RESPONDENTS:
1 THE INCOME TAX OFFICER,
WARD 2(1), INCOME TAX OFFICE, THRISSUR-680001.
2 THE COMMISSIONER OF INCOME-TAX (APPEAL),
NATIONAL FACELESS APPELLATE CENTRE (NFAC),
ROOM NO.245-A, NORTH BLOCK, NEW DELHI - 110001.
BY ADV.
SRI.JOSE JOSEPH, SC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
24.02.2026, ALONG WITH WP(C).12587/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
5
W.P.(C) No.12587 of 2023 and connected cases.
2026:KER:16428
JUDGMENT
[W.P. (C) Nos.12587 of 2023, 12133 of 2023,
12442 of 2023 & 12625 of 2023]
Heard Sri.Amal Dharsan, the learned counsel for the
petitioner in these writ petitions, as well as Sri.Jose Joseph, the
learned Standing Counsel for the Income Tax Department.
2. The challenge in these writ petitions is against the
orders issued by the Commissioner of Income Tax (Appeal). The
learned counsel for the petitioner fairly states that as against the
first appellate order issued by the Commissioner of Income Tax
(Appeal), the petitioner - assessee has already preferred second
appeals before the Appellate Tribunal under Section 252 of the
Income Tax Act, 1961.
In view of the afore submission, these writ petitions would
stand disposed of.
Sd/-
HARISANKAR V. MENON
JUDGE
anm
W.P.(C) No.12587 of 2023 and connected cases.
2026:KER:16428
APPENDIX OF WP(C) NO. 12587 OF 2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
04.12.2017 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE APPELLATE ORDER NO.
22/1037626708(1) DATED 09.12.2021 ISSUED
BY THE 2ND RESPONDENT.
W.P.(C) No.12587 of 2023 and connected cases.
2026:KER:16428
APPENDIX OF WP(C) NO. 12133 OF 2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
20/12/2018 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE APPELLATE ORDER ISSUED
BY THE 2ND RESPONDENT.
W.P.(C) No.12587 of 2023 and connected cases.
2026:KER:16428
APPENDIX OF WP(C) NO. 12442 OF 2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
20/12/2018 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE APPELLATE ORDER ISSUED
BY THE 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF THE PENALTY ORDER DATED
14/02/2023 ISSUED BY THE 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF THE ORDER DATED 03/04/2023
IN W.P(C) NO. 12133/2023.
W.P.(C) No.12587 of 2023 and connected cases.
2026:KER:16428
APPENDIX OF WP(C) NO. 12625 OF 2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
04.12.2017 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE APPELLATE ORDER DATED
09.12.2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF THE PENALTY ORDER DATED
14/02/2023 ISSUED BY THE 1ST RESPONDENT.
