Case Law Details
Uzhuva Service Co-Operative Bank Ltd Vs ITO (Kerala High Court)
Uzhuva Service Co-Operative Bank Ltd, a co-operative society registered under the Kerala Co-operative Societies Act, 1969, filed a writ petition (W.P.(C)No.17013 of 2020) challenging the Income-tax Appellate Tribunal’s dismissal of their appeal for non-prosecution. The appellant sought to set aside the assessment order and the consequential orders, restore the appeal, and have it decided on merits. The Kerala High Court examined whether the Tribunal’s dismissal without considering the merits was legally sustainable under Section 254 of the Income Tax Act, 1961.
Legal Context: The case revolves around Section 254 of the Income Tax Act, 1961, which mandates that the Appellate Tribunal should consider all appeals on their merits. The appellant argued that the Tribunal’s dismissal for non-prosecution, without evaluating the merits, was legally unsustainable.
Arguments and Precedents:
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