Kerala High Court
Avanankuzhi Service ... vs The Additional Commissioner Of ... on 17 January, 2022
WP(C) NO. 1508 OF 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
MONDAY, THE 17TH DAY OF JANUARY 2022 / 27TH POUSHA, 1943
WP(C) NO. 1508 OF 2022
PETITIONER/S:
AVANANKUZHI SERVICE CO-OPERATIVE BANK LTD
NO.2387, AVANANKUZHI, NEYYATTINKARA TALUK,
THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY, P.S
JAYASEREE, W/O BIJU RADHAKRISHNAN, AGED 51 YEARS, RESIDING
AT VARUTHATTIL, MANGALATH KONAM, KATTACHALKUZHI P.O.,
THIRUVANANTHAPURAM DISTRICT
BY ADVS.
BABU S. NAIR
SMITHA BABU
RESPONDENT/S:
1 THE ADDITIONAL COMMISSIONER OF INCOME TAX
NATIONAL FACELESS ASSESSMENT CENTER, ROOM NO.356, CR
BUILDING, IP ESTATE, NEW DELHI-110 002
2 THE COMMISSIONER OF INCOME TAX ( APPEALS),
NATIONAL FACELESS ASSESSMENT CENTER, ROOM NO.356, CR
BUILDING, IP ESTATE, NEW DELHI-110 002
OTHER PRESENT:
ADV.CHRISTOPHER ABRAHAM-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1508 OF 2022
BECHU KURIAN THOMAS, J.
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W.P.(C).No.1508 of 2022
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Dated this the 17th day of January, 2022
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 30.08.2021. 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 Co-operative Societies
Act.
2. While assailing the assessment order before the 2 nd
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.P3 and the same is pending consideration before the 2 nd
WP(C) NO. 1508 OF 2022
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 a direction to the 2 nd respondent
to consider and pass appropriate orders on Ext.P3, as expeditiously
as possible.
5. Till such time, 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
jm/
WP(C) NO. 1508 OF 2022
APPENDIX OF WP(C) 1508/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE
FIRST RESPONDENT DATED, 30.8.2021
Exhibit P2 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE
FIRST RESPONDENT DATED , 30.8.2021
Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY THE
APPELLANT AGAINST EXHIBIT P1 ASSESSMENT ORDER
BEFORE THE 2ND RESPONDENT DATED 16.10.2021
Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY PREFERRED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
