Writ petition concerning an income tax assessment and a Section 226(3) notice to the petitioner's bank was withdrawn by the petitioner at admission; the court dismissed it as withdrawn without deciding any issue.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945
WP(C) NO. 31461 OF 2019
PETITIONER:
M/S. KERALA KERA KARSHAKA SAHAKARANA FEDERATION LTD.,
KERA TOWER, KERA FED, KERA WATER WORKS COMPOUND,
VELLAYAMBALAM, THIRUVANANTHAPURAM-695033,
REPRESENTED BY ITS MANAGING DIRECTOR,
SHRI. N. RAVI KUMAR.
BY ADVS.
SRI. T. M. SREEDHARAN (SR.)
SMT. NISHA JOHN
SRI. V. P. NARAYANAN
SMT. DIVYA RAVINDRAN
SRI. R. BHASKARA KRISHNAN
RESPONDENTS:
1 THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),AYAKKAR BHAWAN, KOWDIAR P. O., THIRUVANANTHAPURAM-695003.2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695005.3 THE BRANCH MANAGER, (COMPLIANCE OFFICER), LOCAL HEAD OFFICE, STATE BANK OF INDIA, POOJAPPURA, THIRUVANANTHAPURAM.BY ADV.
SRI. CHRISTOPHER ABRAHAM – SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 31461 OF 2019
2
DINESH KUMAR SINGH, J.
WP(C) No.31461 of 2019
Dated this the 18th day of January, 2024
JUDGMENT
dismissed as withdrawn.
Sd/-
DINESH KUMAR SINGH JUDGE
Svn
WP(C) NO. 31461 OF 2019
3
APPENDIX OF WP(C) 31461/2019
PETITIONER’S EXHIBITS
EXHIBIT P1 |
TRUE14.08WITH |
COPY OF THE ASSESSMENT ORDER DATED.2019 PASSED BY THE 1ST RESPONDENT ALONGDEMAND NOTICE AND COMPUTATION OF INCOME |
|---|---|---|
EXHIBIT P2 |
TRUE29.10THE D |
COPY OF THE NOTICE U/S. 226(3) DATED.2019 ISSUED TO THE 3RD RESPONDENT BANK BYEPARTMENT |
EXHIBIT P3 |
COPY31.7. |
OF THE CIRCULAR F NO.404/72/93-ITCC DATED2017 ISSUED BY THE CBDT |
EXHIBIT P4 |
TRUEWP(C) |
COPY OF THE JUDGMENT DATED 1.11.2019 INNO.29306 OF 2019 OF THIS HON'BLE COURT |
EXHIBIT P5 |
TRUETHEBRANC |
COPY OF THE BANK STATEMENT RECEIVED FROMSTATE BANK OF INDIA, PETTAH, TRIVANDRUMH |
EXHIBIT P5 |
TRUERECEIBRANC |
COPY OF THE BANK STATEMENT AND LETTERVED FROM THE STATE BANK OF INDIA, VYTTILAH, COCHIN |
EXHIBIT P5 |
TRUERECEIBRANC |
COPY OF THE BANK STATEMENT AND LETTERVED FROM THE STATE BANK OF INDIA, EASTH, KOZHIKODE |
EXHIBIT P5 |
TRUERECEINADUV |
COPY OF THE BANK STATEMENT AND LETTERVED FROM THE STATE BANK OF INDIA,ANOOR BRANCH |
EXHIBIT P5 |
TRUERECEIBRANC |
COPY OF THE BANK STATEMENT AND LETTERVED FROM THE STATE BANK OF INDIA, ALTHARAH, TVM |
EXHIBIT P6 |
TRUETO TRESPO |
COPY OF THE LETTER DATED 4.11.2019 ISSUEDHE 3RD RESPONDENT BANK BY THE 1STNDENT |
M/S. Kerala Kera Karshaka Sahakarana Federation Ltd.
The Deputy/Assistant Commissioner of Income Tax, Circle 2(1)
The Commissioner of Income Tax (Appeals)
The Branch Manager, State Bank of India
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court