M/S. Chalissey Service ... vs Additional/Joint/Deputy/Assistant ...
2022 Latest Caselaw 880 Ker

WP(C) NO. 2121 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. 2121 OF 2022
PETITIONER/S:

            M/S. CHALISSEY 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 TX DEPARTMENT,
            MINISTRY OF FINANCE, ROOM NO.4501, 2ND FLOOR, E-RAMP,
            JAWAHARLALA 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. 2121 OF 2022
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                   BECHU KURIAN THOMAS, J.
             ========================
                  W.P.(C) No.2121 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

28.09.2021. 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

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.

WP(C) NO. 2121 OF 2022

3. Since the petitioner has already preferred an

appeal as Ext.P2 and the same is pending consideration before

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 2 nd

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

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. 2121 OF 2022

APPENDIX OF WP(C) 2121/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE ALONG WITH COMPUTATION OF INCOME FOR AY 2015-16 DATED 28.09.2021.

Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2015-16 DATED 25.10.2021 SUBMITTED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2015-16 DATED 25.10.2021 SUBMITTED BEFORE THE 2ND RESPONDENT.