ALA SERVICE CO-OPERATIVE BANK LTD. vs THE INCOME TAX OFFICER, WARD 2(1)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

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

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

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/-

Click Here to Read the rest of this document