Kodungallur Taluk Primary ... vs Additional./Joint/Deputy/Assistant ...
2021 Latest Caselaw 19126 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    MONDAY, THE 13TH DAY OF SEPTEMBER 2021 / 22ND BHADRA, 1943
                        WP(C) NO. 13393 OF 2021
PETITIONER :

          KODUNGALLUR TALUK PRIMARY CO-OPERATIVE AGRICULTURAL
          RURAL DEVELOPMENT BANK LTD.,
          NO. R 1353, P.O KODUNGALLUR 680 664,
          THRISSUR DISTRICT REPRESENTED BY ITS SECRETARY
          SHRI SHOUKATHALI K.K

          BY ADVS.
          T.M.SREEDHARAN (SR.)
          V.P.NARAYANAN
          ALAN PRIYADARSHI DEV



RESPONDENTS :

    1     ADDITIONAL./JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
          INCOME TAX/ INCOME TAX OFFICER,
          INCOME TAX OFFICER, NATIONAL E- ASSESSMENT CENTRE,
          NEW DELHI - 110 001

    2     THE COMMISSIONER OF INCOME TAX (APPEALS)
          NATIONAL FACELESS APPEAL CENTRE,
          NEW DELHI - 110 001

          BY ADVS.
          SRI.P.K.RAVINDRANATHA MENON (SR.)

          SRI.JOSE JOSEPH, SC, FOR INCOME TAX




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 13393 OF 2021
                                   2

                 BECHU KURIAN THOMAS, J.
               =-=-=-=-=-=-=-=-=-=-=-=-=-=
                  W.P.(C).No.13393 of 2021
               =-=-=-=-=-=-=-=-=-=-=-=-=-=
          Dated this the 13th day of September, 2021


                                JUDGMENT

Petitioner is a Primary Agricultural Credit Society

registered under the Co-operative Societies Act, 1969. Ext.P1 order

of assessment was issued against the petitioner on 10.04.2021. 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 Co-operative Societies Act.

2. While assailing the assessment order before the 2nd

respondent Appellate Authority, petitioner has sought to canvass that

the judgment of the Supreme Court in Mavilayi Service Co-operative

Bank and Others v. Commissioner of Income Tax, Calicut and Others

[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.P2 and the same is pending consideration before the 2 nd

respondent, I deem it fit that this writ petition be disposed of WP(C) NO. 13393 OF 2021

directing the Appellate Authority to consider the appeal in a time

bound manner.

Accordingly there will a direction to the 2 nd respondent to

consider and pass appropriate orders on Ext.P2, as expeditiously as

possible, at any rate, within a period of six months from the date of

receipt of a copy of this judgment. It is clarified that the Appellate

Authority shall not insist on deposit of 20% of the amount in dispute

considering the nature of the case that has been pleaded by the

petitioner. Till such time, 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 RKM WP(C) NO. 13393 OF 2021

APPENDIX OF WP(C) 13393/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 10-04-2021 ALONG WITH COMPUTATION OF INCOME ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR AY-2018-19

Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEALS E-

FILED DATED 29-04-2021 FOR THE ASSESSMENT YEAR 2018-19 FILED BEFORE THE 2ND RESPONDENT

Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 19-

04-2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.