The Pullur Service Co-Operative ... vs The Commissioner Of Income Tax ...
2022 Latest Caselaw 559 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    FRIDAY, THE 14TH DAY OF JANUARY 2022 / 24TH POUSHA, 1943
                      WP(C) NO. 30579 OF 2021
PETITIONER:

          THE PULLUR SERVICE CO-OPERATIVE BANK NO. F.550,
          PULLUR, THRISSUR-680683, REPRESENTED BY ITS
          SECRETARY.
          BY ADV P.C.SASIDHARAN


RESPONDENTS:

    1     THE COMMISSIONER OF INCOME TAX (APPEALS),
          NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356
          C.R.BUILDING, IP ESTATE, DELHI-110 002.
    2     THE PRINCIPAL COMMISSIONER OF INCOME TAX,
          O/O. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
          AYAKAR BHAVAN, MANANCHIRA,
          KOZHIKODE, KERALA-673 001.
    3     THE INCOME TAX OFFICER,
          WARD 2(1), AAYANKAR BHAVAN, INCOME TAX OFFICE,
          SHAKTHAN THAMPURAN NAGAR, THRISSUR-680 001.

          ADV.JOSE JOSEPH, SC



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.30579 OF 2021
                                                 2



                           BECHU KURIAN THOMAS, J
                           =======================
                            W.P.(C) No. 30579 of 2021
                             -------------------------------
                         Dated this the 14th day of January, 2022

                                       JUDGMENT

Petitioner is a Primary Agricultural Credit Society registered

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

Ext.P8 and Ext.P15 orders of assessment, relating to the

assessment years 2013-2014, 2014-2015 & 2015-2016, were

issued against the petitioner on 28.09.2021. In the

assessment orders, 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 orders before the 1 st

respondent, 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 WP(C) NO.30579 OF 2021

the assessing officer, though the assessment orders were

rendered subsequent to the Supreme Court Judgment.

3. Since the petitioner has already preferred appeals as Ext.P3,

Ext.P10 & Ext.P17 and the same are pending consideration

before the 1st respondent, I deem it fit that this writ petition

be disposed of directing the Appellate Authority to consider

the appeals in a time bound manner.

4. Accordingly, there will be a direction to the 1 st respondent

to consider and pass appropriate orders on Ext.P3, Ext.P10 &

Ext.P17, as expeditiously as possible.

5. Till the disposal of the appeals, no coercive steps shall be

initiated against the petitioner, pursuant to Ext.P1, Ext.P8

and Ext.P15 assessment orders.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/14/01/2022 WP(C) NO.30579 OF 2021

APPENDIX OF WP(C) 30579/2021

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/09/2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF DEMAND NOTICE DATED 28/09/2021.

Exhibit P3 TRUE COPY OF THE APPEAL DATED 27/10/2021.

Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OF FORM EVIDENCING OF FILING APPEAL DATED 27/10/2021.

Exhibit P5 TRUE COPY OF THE STAY PETITION DATED 15/11/2021.

Exhibit P6 TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT DATED 17/12/2021. Exhibit P7 TRUE COPY OF STAY PETITION FILED BY THE PETITIONER DATED 22/12/2021 BEFORE THE 2ND RESPONDENT.

Exhibit P8 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/09/2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P9 TRUE COPY OF DEMAND NOTICE DATED 28/09/2021.

Exhibit P10 TRUE COPY OF THE APPEAL DATED 27/10/2021.

Exhibit P11 TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OF FORM EVIDENCING OF FILING APPEAL DATED 27/10/2021.

Exhibit P12 TRUE COPY OF THE STAY PETITION DATED 15/11/2021.

Exhibit P13 TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT DATED 17/12/2021. Exhibit P14 TRUE COPY OF STAY PETITION FILED BY THE PETITIONER DATED 22/12/2021 BEFORE THE 2ND RESPONDENT.

Exhibit P15 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/09/2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P16 TRUE COPY OF DEMAND NOTICE DATED 28/09/2021.

Exhibit P17 TRUE COPY OF THE APPEAL DATED 27/10/2021.

Exhibit P18 TRUE COPY OF THE ACKNOWLEDGMENT OF WP(C) NO.30579 OF 2021

RECEIPT OF FORM EVIDENCING OF FILING APPEAL DATED 27/10/2021.

Exhibit P19 TRUE COPY OF THE STAY PETITION DATED 15/11/2021.

Exhibit P20 TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT DATED 17/12/2021. Exhibit P21 TRUE COPY OF STAY PETITION FILED BY THE PETITIONER DATED 22/12/2021 BEFORE THE 2ND RESPONDENT.

Exhibit P22 TRUE COPY OF THE JUDGMENT IN WPC NO.14282/2021 DATED 19/07/2021. Exhibit P23 THE TRUE COPY OF THE JUDGMENT IN WPC NO.26935/2021 DATED 30/11/2021. RESPONDENTS EXHIBITS NIL

TRUE COPY