Kerala High Court
The Pallikkare Service ... vs National Faceless Appeal Centre on 23 November, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 23RD DAY OF NOVEMBER 2021 / 2ND AGRAHAYANA, 1943
WP(C) NO. 26286 OF 2021
PETITIONER :
THE PALLIKKARE SERVICE CO-OPERATIVE BANK LIMITED NO,
L 68, PO BEKAL FORT, KASARAGOD DISTRICT,
REPRESENTED BY ITS SECRETARY.
BY ADV O.D.SIVADAS
RESPONDENTS :
1 NATIONAL FACELESS APPEAL CENTRE,
NEW DELHI - 110 001,
REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER,
2 THE ADDITIONAL/JOINT/DEPUTY/ ASST. COMMISSIONER OF
INCOME TAX/INCOME TAX OFFICER,
NATIONAL E-ASSESSMENT CENTRE,
NEW DELHI-110 001.
*3 THE INCOME TAX OFFICER, WARD(4),
TIRUR, MALAPPURAM DISTRICT,
PIN - 676 101 (ADDRESS CORRECTED)
THE INCOME TAX OFFICER, WARD II, KASARAGOD,
PIN - 673 020.
* THE ADDRESS OF THE 3RD RESPONDENT IS CORRECTED AS
PER THE ORDER DATED 23.11.2021 IN I.A.NO.1/2021 IN
WP(C) NO.26286/2021
BY ADV.SRI.CHRISTOPHER ABRAHAM, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26286 OF 2021
2
BECHU KURIAN THOMAS, J.
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W.P.(C) No.26286 of 2021
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Dated this the 23rd day of November, 2021
JUDGMENT
Petitioner is a Primary Agricultural Credit Society
registered under the Kerala Co-operative Societies Act, 1969. Ext.P1
order of assessment was issued against the petitioner on
22.03.2021. In the assessment order, petitioner's claim for deduction
under Section 80P was rejected on the ground that there was no
evidence to show that petitioner satisfied the ingredients of the
Primary Agricultural Credit Society as contemplated under the Kerala
Co-operative Societies Act.
2. While assailing the assessment order before the first
respondent, petitioner has sought to canvass that the judgment of
the Supreme Court in Mavilayi Service Cooperative Bank Ltd. v.
Commissioner of Income Tax [2021 (1) KLT 485] was not
considered by the assessing officer though the assessment order was
rendered subsequent to the Supreme Court Judgment.
3. Since the petitioner has already preferred an appeal as
Ext.P3 and the same is pending consideration before the first
WP(C) NO. 26286 OF 2021
respondent, I deem it fit that this writ petition be disposed of
directing the Appellate Authority to consider the appeal in a time
bound manner.
4. Accordingly, there will be a direction to the first
respondent to consider and pass appropriate orders on Ext.P3, as
expeditiously as possible.
5. Till the disposal of the appeal, no coercive steps shall be
initiated against the petitioner pursuant to Ext.P1 assessment order.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
WP(C) NO. 26286 OF 2021
APPENDIX OF WP(C) 26286/2021
PETITIONER'S EXHIBITS :
Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED
22.03.2021 ISSUED BY THE 2ND RESPONDENT
FOR THE ASSESSMENT YEAR 2018-2019.
Exhibit P2 COPY OF THE DEMAND NOTICE DATED 22.03.2021
ISSUED BY THE 2ND RESPONDENT DEMANDING TAX
Exhibit P3 COPY OF THE APPEAL DATED 20.04.2021 FILED
BY THE PETITIONER BEFORE THE 1ST
RESPONDENT FOR THE PERIOD 29018-19.
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 6.09.2021
IN WP(C)NO.18004 OF 2021 RENDERED BY THIS
HON'BLE COURT.
