The Polpully Service ... vs The Commissioner Of Income ...
2022 Latest Caselaw 7991 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 29TH DAY OF JUNE 2022 / 8TH ASHADHA, 1944
                       WP(C) NO. 21093 OF 2022
PETITIONER:

          THE POLPULLY SERVICE CO-OPERATIVE BANK LIMITED.
          NO.F 1198, POLPULLY, PALAKKAD DISTRICT,
          PIN - 678 552, REPRESENTED BY ITS SECRETARY.

          BY ADV O.D.SIVADAS



RESPONDENTS:

    1     THE COMMISSIONER OF INCOME TAX(APPEALS),
          AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR,
          PIN - 680 001.

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

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

    4     THE INCOME TAX OFFICER
          WARD 2, AAYKAR BHAVAN, ENGLISH CHURCH ROAD,
          PALAKKAD, PIN - 678 014.

          BY SRI JOSE JOSEPH,    SC IT DEPT.




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 21093 OF 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

on 31.03.2021. 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 Kerala Co-operative Societies Act.

2. While assailing the assessment order before the 1 st

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

Ext.P3 and the same is pending consideration before the 1 st

respondent, I deem it fit that this writ petition be disposed of

directing the competent Appellate Authority to consider the

appeal in a time bound manner.

WP(C) NO. 21093 OF 2022

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

respondent / competent Appellate Authority to consider and

pass appropriate orders on Ext.P3, as expeditiously as possible.

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

be initiated against the petitioner pursuant to Ext.P1

assessment order.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 21093 OF 2022

APPENDIX OF WP(C) 21093/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2021 ISSUED BY THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2018-19.

Exhibit P2 TRUE COPY OF THE NOTICE DATED 31/03/2021 ISSUED BY THE 2ND RESPONDENT OF UNDER SECTION 156 OF THE INCOME TAX ACT FOR ASSESSMENT YEAR 2018-19.

Exhibit P3 TRUE COPY OF THE APPEAL DATED 08/04/2021 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19.

Exhibit P4 TRUE COPY OF THE PROCEEDING DATED 9/6/2022 ISSUED BY THE 4TH RESPONDENT IN RELATION TO THE ASSESSMENT YEAR 2018-19.

Exhibit P5 TRUE COPY OF THE JUDGEMNT DATED 6/09/2021 IN WP(C) NO.18004 OF 2021 RENDERED BY THIS HON'BLE COURT.