Kumaramputhur Service ... vs The Additional/Joint ...
2021 Latest Caselaw 21100 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

WEDNESDAY, THE 20TH DAY OF OCTOBER 2021 / 28TH ASWINA, 1943

                    WP(C) NO. 21200 OF 2021

PETITIONER:


          KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK
          LTD. NO.P-373
          MANNARKKAD COLLEGE P.O.,
          KUMARAMPUTHUR
          PALAKKAD-678 583,
          REPRESENTED BY ITS SECRETARY-IN-CHARGE,
          VIJAYAKUMAR K.K.
          BY
              ADV.HARISANKAR V. MENON
              ADV.MEERA V.MENON

RESPONDENTS:

    1     THE ADDITIONAL/JOINT DEPUTY/ASST.
          COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER
          NATIONAL E-ASSESSMENT CENTRE,
          DELHI-110 001.
    2     NATIONAL FACELESS APPEAL CENTRE
          DELHI-110 001,
          REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER.
    3     THE COMMISSIONER OF INCOME TAX (APPEALS)
          AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR,
          THRISSUR-680 001.


                ADV.JOSE JOSEPH, SC
     THIS WRIT PETITION       (CIVIL) HAVING COME UP      FOR
ADMISSION ON 20.10.2021,      THE COURT ON THE SAME       DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.21200/21
                                     -:2:-




                     BECHU KURIAN THOMAS, J.
                      -----------------------------------------
                         W.P.(C) No.21200 of 2021
                      ----------------------------------------
                  Dated this the 20th day of October, 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 27.08.2021. 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 3 rd

respondent, petitioner has sought to canvass that the

judgment of the Supreme Court in Mavilayi Service Co-

operative 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 W.P.(C) No.21200/21

Judgment.

3. Since the petitioner has already preferred an appeal as

Ext.P3 and the same is pending consideration before the 3 rd

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 3 rd 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 pursuant to Ext.P1 assessment order.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.21200/21

APPENDIX OF WP(C) 21200/2021

PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2018-19 DATED 27.8.2021.

EXHIBIT P2 COPY OF WEB PAGE SCREEN SHOT EVIDENCING THE INABILITY TO FILE THE APPEAL.

EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 25.9.2021.

EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 22.9.2021.

EXHIBIT P5 COPY OF COVERING LETTER SUBMITTED BY THE PETITIONER'S CHARTERED ACCOUNTANT DATED 25.9.2021.

EXHIBIT P6 COPY OF JUDGMENT OF THIS HON'BLE COURT IN WPC NO.9007/2021 DATED 16.7.2021.