Chalissery Service Co-Operative ... vs Additional/Joint/Deputy/Assistant ...
2022 Latest Caselaw 878 Ker

WP(C) NO. 2127 OF 2022
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                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
             THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
         FRIDAY, THE 21ST DAY OF JANUARY 2022 / 1ST MAGHA, 1943
                            WP(C) NO. 2127 OF 2022
PETITIONER/S:

            CHALISSERY SERVICE CO-OPERATIVE BANK LTD P-579,
            CHALISSERY, PALAKKAD-679 536, REPRESENTED BY ITS SECRETARY,
            SHRI PUSHPAKARAN VALIYAVEETUVALAPPIL KANDU.
            BY ADVS.
            T.M.SREEDHARAN (SR.)
            NISHA JOHN
            V.P.NARAYANAN


RESPONDENT/S:

     1      ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME
            TAX
            INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, INCOME
            TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND
            FLOOR, E-RAMP, JAWAHARLAL STADIUM. DELHI-110 003.
     2      THE COMMISSIONER OF INCOME TAX (APPEALS),
            NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
            MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI-110 003.

            SRI.JOSE JOSEPH
     THIS   WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
21.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 2127 OF 2022
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                     BECHU KURIAN THOMAS, J.
               ========================
                      W.P.(C) No.2127 of 2022
               ------------------------------------------------
                      Dated this the 21st 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 26.09.2021. 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.P2 and the same is pending consideration before WP(C) NO. 2127 OF 2022

the 2nd 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 2nd

respondent to consider and pass appropriate orders on Ext.P2, as

expeditiously as possible.

5. 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 jm/ WP(C) NO. 2127 OF 2022

APPENDIX OF WP(C) 2127/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE ALONG WITH COMPUTATION OF INCOME FOR AY 2013-14 DATED 26.9.2021 PASSED BY 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2013-14 DATED 25.10.2021 SUBMITTED BEFORE THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2013-14 DATED 25.10.2021 SUBMITTED BEFORE THE 2ND RESPONDENT