Kerala High Court
The Elamkulam Service ... vs The National Faceless Appeal ... on 30 November, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 30TH DAY OF NOVEMBER 2021 / 9TH AGRAHAYANA, 1943
WP(C) NO. 27110 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 - 100 001.
3 THE INCOME TAX OFFICER, WARD (4),
TIRUR, MALAPPURAM DISTRICT, PIN - 676 001.
BY SRI.CHRISTOPHER ABRAHAM, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27110 OF 2021
2
BECHU KURIAN THOMAS, J.
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W.P.(C) No.27110 of 2021
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Dated this the 30th 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
20.09.2021. 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
respondent, I deem it fit that this writ petition be disposed of
WP(C) NO. 27110 OF 2021
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. 27110 OF 2021
APPENDIX OF WP(C) 27110/2021
PETITIONER'S EXHIBITS :
Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED
21.09.2021 ISSUED BY THE 2ND RESPONDENT
FOR THE ASSESSMENT YEAR 2013-14.
Exhibit P2 COPY OF THE DEMAND NOTICE DATED 20.09.2021
ISSUED BY THE 2ND RESPONDENT DEMANDING
TAX.
Exhibit P3 COPY OF THE APPEAL DATED 14.10.2021 FILED
BY THE PETITIONER FOR THE PERIOD 2013-14.
