The Anchalummood Service ... vs The Income Tax Officer
2021 Latest Caselaw 8372 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 12TH DAY OF MARCH 2021 / 21ST PHALGUNA, 1942

                        WP(C).No.6377 OF 2021(V)


PETITIONER/S:

                THE ANCHALUMMOOD SERVICE CO-OPERATIVE BANK LTD.
                NO.613, REPRESENTED BY ITS SECRETARY,
                PERINAD P.O., KOLLAM DISTRICT, PIN-691601.

                BY ADV. SRI.T.R.HARIKUMAR

RESPONDENT/S:

      1         THE INCOME TAX OFFICER,WARD 1 & TPS,
                OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX,
                KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION,
                KOLLAM, PIN-691001.

      2         THE ASSISTANT DIRECTOR OF INCOME TAX,
                CENTRALIZED PROCESSING CENTRE, BENGALURU-560500.

      3         THE COMMISSIONER OF INCOME TAX (APPEALS),
                AAYAKAR BHAVAN, KOWDIAR,
                THIRUVANANTHAPURAM, PIN-695003.

      4         THE COMMISSIONER OF INCOME TAX (APPEALS),
                NATIONAL FACELESS APPEAL CENTRE,
                NORTH BLOCK, DELHI-110001.

      5         THE KERALA STATE CO-OPERATIVE BANK
                (FORMERLY KNOWN AS KOLLAM DISTRICT CO-OPERATIVE
                BANK), ANCHALUMMOOD BRANCH, KOLLAM DISTRICT,
                PIN-691601, REPRESENTED BY ITS BRANCH MANAGER.




                SRI. CHRISTOPHER ABRAHAM - SC,INCOME TAX
                SRI. P.C SASIDHARAN - SC,BANK

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.6377 OF 2021               2



                             JUDGMENT

Dated this the 12th day of March 2021

Heard both sides.

2. Petitioner is an assessee under the Income Tax Act and

according to the learned counsel for the petitioner, it is entitled for

deductions enumerated under Section 80 P of the Income Tax Act.

The petitioner, feeling aggrieved by the assessment order at

Ext.P2, rejecting the claim for deduction under Section 80P of the

Income Tax Act, has filed an appeal at Ext.P3 before the 3 rd

respondent and that appeal is accompanied by a stay petition

(Ext.P4). Grievance of the petitioner is to the effect that the

despite pendency of the stay petition, the respondents are taking

steps for effecting recovery of the amount determined under the

assessment order at Ext.P2.

3. Learned Standing Counsel appearing for respondent

Nos.1 to 4 opposed the petition by contending that the petitioner is

liable to pay the amount determined under the assessment order.

4. I have considered the submissions so advanced and I

am satisfied that the petition can be disposed of with the following

directions and it is accordingly ordered:-

The 3rd respondent is directed to consider and decide the

pending stay petition at Ext.P4 in the appeal challenging the

assessment order at Ext.P2, within a period of two months from

the date of communication of this judgment. The petitioner to

cooperate with the 3rd respondent in expeditious disposal of the

stay petition at Ext.P4. Till disposal of Ext.P4 stay petition, the

respondents are directed to keep the coercive action taken for

effecting recovery of the amount determined under the assessment

order Ext.P2 in abeyance.

The writ petition is accordingly disposed of.

Sd/-

                                                 A.M.BADAR
ajt                                                JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              A TRUE COPY OF THE ACKNOWLEDGMENT WITH

RESPECT TO THE FILING OF RETURNS FOR THE ASSESSMENT YEAR 2019-2020.

EXHIBIT P2 A TRUE COPY OF THE INTIMATION UNDER SECTION 143(1) DATED 23.02.2021 FOR THE ASSESSMENT YEAR 2019-2020.

EXHIBIT P3 A TRUE COPY OF THE ONLINE APPEAL DATED 01.03.2021 FILED BEFORE THE 3RD RESPONDENT.

EXHIBIT P4 A TRUE COPY OF THE STAY PETITION DATED 28.02.2021 PREFERRED IN EXT.P3 APPEAL.

EXHIBIT P5 A TRUE COPY OF THE RESPONSE ACKNOWLEDGMENT NO.03032114340036 ISSUED FROM THE WEBSITE OF THE INCOME TAX DEPARTMENT.

EXHIBIT P6 A TRUE COPY OF THE RESPONSE ACKNOWLEDGMENT NO.06032114377169 ISSUED FROM THE WEBSITE OF THE INCOME TAX DEPARTMENT.

EXHIBIT P7 A TRUE COPY OF THE JUDGMENT DATED 19.07.2019 IN W.A.NO.1639 OF 2019.

EXHIBIT P8 A TRUE COPY OF THE JUDGMENT DATED 28.02.2020 IN WP(C)NO.6071 OF 2020.

EXHIBIT P9 A TRUE COPY OF THE JUDGMENT DATED 22.02.2021 IN WP(C)NO.4467 OF 2021.