The Thiroor Service Co-Operative ... vs Commissioner Of Income Tax
2021 Latest Caselaw 20758 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     TUESDAY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943
                       WP(C) NO. 21112 OF 2021
PETITIONER:

          THE THIROOR SERVICE CO-OPERATIVE BANK LTD.NO.4140,
          THIROOR,
          MULANKUNNATHUKAVU.P.O,
          THRISSUR-680581,REPRESENTED BY ITS SECRETARY.

          BY ADV P.C.SASIDHARAN



RESPONDENTS:

    1     COMMISSIONER OF INCOME TAX
          NATIONAL FACELESS APPEAL CENTRE,
          DELHI-110001.

    2     THE PRINCIPAL COMMISSIONER OF INCOME TAX,
          O/O THE PRINCIPAL COMMISSIONER OF INCOME TAX, AYAKAR
          BHAVAN, MANANCHIRA,
          KOZHIKODE,KERALA-673001.

    3     THE INCOME TAX OFFICER,
          WARD 2(1), THRISSUR, OFFICE OF THE INCOME TAX OFFICER,
          AAYAKAR BHAVAN,
          SAKTHANTHAMPURAN NAGAR, THRISSUR-680001.




          SRI.JOSE JOSEPH-SC




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.21112 of 2021
                                   2

                 BECHU KURIAN THOMAS, J.
                  ----------------------------------------
                      W.P.(C)No.21112 of 2021
                  ----------------------------------------
               Dated this the 5th day of October, 2021

                             JUDGMENT

Petitioner is an assessee under the Income Tax Act. For

the assessment year 2018-2019 the assessment was

completed by the 3rd respondent disallowing the claim of

benefits under Section 80P of the Act. Challenging the order of

assessment, petitioner has preferred an appeal as Ext.P3

before the first respondent. It is submitted that the said

appeal is pending consideration and that in the meantime

petitioner is apprehending coercive steps being taken.

2. It is the contention of the petitioner that in similar

cases were the claim for deduction under Section 80P of the

Act has been claimed, this Court has been consistently

directing the appeal itself to be disposed of, taking into

reckoning the decision rendered by the Supreme Court in

Mavilayi Service Co-operative Bank and Others v. W.P.(C)No.21112 of 2021

Commissioner of Income Tax, Calicut and Others [2021

(1) KLT 485], petitioner seeks such a similar relief in this

case also.

3. It is true that in similar cases, this Court has

directed the appeal to be disposed of in a time bound manner.

Petitioner also stands in the same footing and there is no

reason why a departure should be made from the other cases.

4. Accordingly, there will be a direction to the 2 nd

respondent to consider and pass appropriate orders on Ext.P3

appeal filed by the petitioner, as expeditiously as possible.

Pending such consideration, all coercive proceedings pursuant

to Ext.P1 assessment order shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/05.10.2021 W.P.(C)No.21112 of 2021

APPENDIX OF WP(C) 21112/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23/04/2021 ALONG WITH COMPUTATION SHEET

Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 23/04/2021

Exhibit P3 TRUE COPY OF APPEAL DATED 28/04/2021 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P4 TRUE COPY OF THE ACKNOWLEDGEMENT OF RECEIPT OF FORM SHOWING THE DATE OF FILING AS 28/04/2021

Exhibit P5 TRUE COPY OF THE ORDER DATED 02/07/2021

Exhibit P6 TRUE COPY OF THE STAY PETITION DATED 06/07/2021

Exhibit P7 TRUE COPY OF THE JUDGMENT IN W.A.NO.1536 OF 2019 DATED 01/07/2019

Exhibit P8 TRUE COPY OF THE JUDGMENT IN W.P.

(C)N0.14282 OF 2021 DATED 19/07/2021 .