Petitioner: Income Tax Officer Ward 2; Respondent: VAZHAKKULAM BLOCK RURAL CO OPERATIVE SOCIETY LTD. The petition challenges a Kerala High Court final judgment and order dated 04-03-2024 (WA No.176/2024). On 03-09-2026, the Supreme Court of India ordered the matter to be listed before an appropriate bench after taking necessary directions from the Chief Justice of India. No substantive ruling or penalty was issued; the order is purely procedural. This content may not be financially relevant.