Mavelikkara Government Servants Co-Operative Bank Limited v. The Joint Director of Income-tax (I and CI), Kochi
[Citation -2020-LL-0805-5]

Citation 2020-LL-0805-5
Appellant Name Mavelikkara Government Servants Co-Operative Bank Limited
Respondent Name The Joint Director of Income-tax (I and CI), Kochi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 05/08/2020
Judgment View Judgment


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, 05TH DAY OF AUGUST 2020 / 14TH SRAVANA, 1942 ITA.No.38 OF 2020 AGAINST ORDER/JUDGMENT IN ITA 317/COCH/2019 DATED 18-06-2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: MAVELIKKARA GOVERNMENT SERVANTS CO-OPERATIVE BANK LIMITED NO.A.792, MAVELIKKARA P.O., ALAPPUZHA, REPRESENTED BY ITS SECRETARY, AYAVANA P.O., MUVATTUPUZHA, ALAPPUZHA DISTRICT, PIN-690 101 BY ADVS. DR.V.N.SANKARJEE SRI.VINCENT JOSEPH RESPONDENT/RESPONDENT: JOINT DIRECTOR OF INCOME TAX (I AND CI) KOCHI KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011, ERNAKULAM DISTRICT SRI.JOSE JOSEPH, SC IT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05.08.2020, ALONG WITH ITA.35/2020, COURT ON SAME DAY DELIVERED FOLLOWING: I.T. Appeal Nos. 38 & 35 of 2020 2 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, 05TH DAY OF AUGUST 2020 / 14TH SRAVANA, 1942 ITA.No.35 OF 2020 AGAINST ORDER/JUDGMENT IN ITA 462/COCH/2019 DATED 24-10-2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: M/S.NOORANAD NORTH SERVICE CO-OPERATIVE BANK LIMITED NO.1781, IRANIKUZHY P.O. (PAN AABAN3615N), MAVELIKKARA TALUK, ALAPPUZHA DISTRICT, PIN - 690 558 REPRESENTED BY ITS SECRETARY. BY ADVS. DR.V.N.SANKARJEE SRI.VINCENT JOSEPH RESPONDENT/RESPONDENT: JOINT DIRECTOR OF INCOME TAX (I AND CI) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI - 682 011, ERNAKULAM DISTRICT. R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05.08.2020, ALONG WITH ITA.38/2020, COURT ON SAME DAY DELIVERED FOLLOWING: I.T. Appeal Nos. 38 & 35 of 2020 3 JUDGMENT Vinod Chandran, J. question as to whether Income Tax Officer has jurisdiction to proceed under second proviso of Section 133(6) of Income Tax Act without authorisation of Director or Commissioner as case may be, was answered against assessees and in favour of Department by Hon'ble Supreme Court in Kathiroor Service Cooperative Bank Limited V. Commissioner of Income Tax (Cib) and Others 2014 (14) SCC 352. Respectfully following aforesaid decision, we dismiss appeals. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVI JUDGE Pn 05/08 I.T. Appeal Nos. 38 & 35 of 2020 4 APPENDIX OF ITA 38/2020 PETITIONER'S/S EXHIBITS: ANNEXURE-I TRUE COPY OF RESPONDENT'S ORDER F.NO.DIT(INTEL)/272A(2)(C)/2014-15 DATED 27.10.2014 OF ADDL. DIRECTOR OR INCOME TAX (INTELLIGENCE), KOCHI ANNEXURE-II TRUE COPY OF ORDER DATED 26.2.2019 IN ITA NO.723/ITG/EKM/CIT(A)-1/2014-15 OF COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI I.T. Appeal Nos. 38 & 35 of 2020 5 APPENDIX OF ITA 35/2020 PETITIONER'S/S EXHIBITS: ANNEXURE-I TRUE COPY OF NOTICE DATED 2.9.2013 ISSUED BY INCOME TAX OFFICER (INTELLIGENCE), ALAPPUZHA ANNEXURE-II TRUE COPY OF APPELLANT'S REPLY DATED 12.10.2013 SUBMITTED TO INCOME TAX OFFICER (INTELLIGENCE), ALAPPUZHA AGAINST ANNEXURE 1 NOTICE ANNEXURE III TRUE COPY OF RESPONDENT'S NOTICE DATED 1.6.2015 ISSUED TO APPELLANT. ANNEXURE IV TRUE COPY OF APPELLANT'S REPLY DATED 12.6.2015 SUBMITTED TO RESPONDENT AGAINST ANNEXURE III NOTICE ANNEXURE V TRUE COPY OF RESPONDENT'S ORDER DATED 22.12.2015 ISSUED TO APPELLANT ANNEXURE VI TRUE COPY OF ORDER DATED 14.5.2019 ISSUED BY COMMISSIONER OF INCOME TAX (APPEALS)-1, KOCHI IN ITA NO.99/ITG/EKM/CIT(A)-1/2015-16. Mavelikkara Government Servants Co-Operative Bank Limited v. Joint Director of Income-tax (I and CI), Kochi
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