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2026 Supreme(Online)(Ker) 14313

IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
ALA SERVICE CO-OPERATIVE BANK LTD. – Appellant
Versus
THE INCOME TAX OFFICER, WARD 2(1) – Respondent
WP(C) NO. 12587 OF 2023 | WP(C) NO. 12133 OF 2023 | WP(C) NO. 12442 OF 2023 | WP(C) NO. 12625 OF 2023



Advocates:
For the Appellants/Petitioners: SRI.NOEL JACOB, SRI.M.S.AMAL DHARSAN
For the Respondents: SRI.JOSE JOSEPH, SC.

The High Court disposes writ petitions as the petitioner has sought recourse to the Appellate Tribunal under Section 252 of the Income Tax Act.

Headnote:The writ petitions challenge orders issued by the Commissioner of Income Tax (Appeal). The petitioner states that they have appealed to the Appellate Tribunal under Section 252 of the Income Tax Act, 1961. The court disposes of the petitions based on this submission.

Table of Content
1. petitioner challenges orders issued by the commissioner. (Para 1)
2. petitioner has preferred second appeals under section 252. (Para 2)

J U D G M E N T

[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/-

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