The Kudamaloor Service ... vs National Faceless Appeal Centre
2022 Latest Caselaw 7205 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944
                        WP(C) NO. 20437 OF 2022
PETITIONER:

            THE KUDAMALOOR SERVICE CO-OPERATIVE BANK LTD. NO.93,
            KUDAMALOOR P.O., KOTTAYAM DISTRICT, REPRESENTED BY ITS
            SECRETARY, 686017.

            BY ADV O.D.SIVADAS



RESPONDENTS:

    1       NATIONAL FACELESS APPEAL CENTRE
            NEW DELHI, 110 001, REPRESENTED BY THE PRINCIPAL CHIEF
            COMMISSIONER.

    2       THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
            INCOME TAX/INCOME TAX OFFICER,
            NATIONAL E-ASSESSMENT CENTRE, NEW DELHI -100 001.

    3       THE INCOME TAX OFFICER,
            WARD NO. 2, KOTTAYAM, PIN -686 001.


OTHER PRESENT:

            SRI. JOSE JOSEPH (SC)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.20437/2022                     -2-

                                  JUDGMENT

Petitioner is a Primary Agricultural Credit Society registered under the Kerala

Co-operative Societies Act, 1969. Ext.P1 order of assessment was issued against the

petitioner. In the assessment order, petitioner's claim for deduction under Section

80 (P) (2) 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 Kerala Co-operative Societies Act.

2. While assailing the assessment order before the 3 rd respondent,

petitioner has sought to canvass that the judgment of the Supreme Court in

Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income

Tax; 2021 (1) KLT 485 now governs the field thereby rendering the assessment

itself as incorrect.

3. Since the petitioner has already preferred an appeal as per Ext.P3 and

the same is pending consideration before 1 st respondent, I deem it fit that this writ

petition be disposed of directing the 1 st respondent to consider the appeal in a time

bound manner.

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

and pass appropriate orders on Ext.P3, as expeditiously as possible within a period

of 2 months from the date of receipt of a copy of a this judgment. .

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

against the petitioner pursuant to Exts.P1.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 20437/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.03.2022 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14.

Exhibit P2 TRUE COPY OF THE NOTICE DATED 29.03.2022 ISSUED BY THE 2ND RESPONDENT OF UNDER SECTION 156 OF THE INCOME TAX ACT FOR ASSESSMENT YEAR 2013-14.

Exhibit P3 TRUE COPY OF THE APPEAL DATED 14.06.2022 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2013-15.

Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 27.05.2022 IN WP(C).NO. 17199 OF 2022 RENDERED BY THIS HON'BLE COURT.