The Elamkulam Service ... vs The National Faceless Appeal ...
2021 Latest Caselaw 23386 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
  THURSDAY, THE 25TH DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943
                        WP(C) NO. 26626 OF 2021
PETITIONER :

          THE ELAMKULAM SERVICE CO-OPERATIVE BANK LTD. NO.F 1536,
          KUNNAKKAVU P.O., MALAPPURAM DISTRICT,
          REPRESENTED BY ITS SECRETARY.

          BY ADV O.D.SIVADAS



RESPONDENTS :

    1     THE 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-676 001.

          SRI.CHRISTOPHER ABRAHAM, SC




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 26626 OF 2021
                                        2


                    BECHU KURIAN THOMAS, J.
                  =-=-=-=-=-=-=-=-=-=-=-=-=-=
                     W.P.(C) No.26626 of 2021
                  =-=-=-=-=-=-=-=-=-=-=-=-=-=
             Dated this the 25th 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

21.09.2021. 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. 26626 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. 26626 OF 2021

APPENDIX OF WP(C) 26626/2021

PETITIONER'S EXHIBITS :

Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 21.09.2021 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2-14-15.

Exhibit P2 COPY OF THE DEMAND NOTICE DATED 21.09.2021 ISSUED BY THE 2ND RESPONDENT DEMANDING TAX.

Exhibit P3 COPY OF THE APPEAL DATED 18.10.2021 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2014-15.