Anad Farmers Service ... vs Additional/Joint/Deputy/Assistant ...
2023 Latest Caselaw 5456 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
            THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
        FRIDAY, THE 28TH DAY OF APRIL 2023 / 8TH VAISAKHA, 1945
                       WP(C) NO. 14618 OF 2023
PETITIONER:

            ANAD FARMERS SERVICE CO-OPERATIVE BANK LTD - NO. 919,
            ANAD P.O., NEDUMANGAD, THIRUVANANTHAPURAM,
            REPRESENTED BY ITS MANAGING DIRECTOR., PIN - 695541
            BY ADVS.
            ASWIN.P.JOHN
            MERCIAMMA MATHEW


RESPONDENTS:

    1       ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
            INCOME TAX /INCOME TAX OFFICER,
            NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX
            DEPARTMENT, MINISTRY OF FINANCE, DELHI, PIN - 110001
    2       THE COMMISSIONER OF INCOME TAX (APPEALS),
            NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
            MINISTRY OF FINANCE, DELHI, PIN - 110001
    3       KERALA STATE CO-OPERATIVE BANK
            (ERSTWHILE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE
            BANK), THIRUVANANTHAPURAM DISTRICT OFFICE, EAST FORT,
            THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF EXECUTIVE
            OFFICER, PIN - 695001

            GP- SRI.K.M FAIZAL
            SRI.JOSE JOSEPH (STANDING COUNSEL)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 14618 OF 2023               2


                                JUDGMENT

The petitioner, a primary agricultural credit co-operative

society, has filed Ext.P4 online appeal before the 2 nd respondent

against Ext. P1 assessment order that the petitioner does not qualify

for deduction under Section 80P of the Income Tax Act. During the

pendency of the appeal, recovery proceedings are being initiated

against the petitioner pursuant to Ext. P1. The petitioner seeks to

restrain the 1st respondent from proceeding with the recovery

pursuant to Ext. P1 till Ext. P4 appeal is disposed of by the 2 nd

respondent.

There will be a direction to the 1 st respondent to provide a link

to the petitioner for uploading stay application in Ext. P4 appeal

expeditiously and on being provided with the link, the petitioner

shall upload the stay application within one week and the 1 st

respondent shall consider the stay petition within one month and

pass appropriate orders thereon after hearing the petitioner. Till

then, all coercive steps pursuant to Ext. P1 shall be kept in

abeyance.

The writ petition is disposed of.

Sd/-

                                          MURALI PURUSHOTHAMAN
msp                                               JUDGE



                          APPENDIX OF WP(C) 14618/2023

PETITIONER EXHIBITS
EXHIBIT P1                  THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE
                            YEAR 2021-2022 DATED 21.12.2022
EXHIBIT P2                  THE TRUE COPY OF THE NOTICE OF DEMAND DATED

21.12.2022 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT EXHIBIT P3 THE TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 THE TRUE COPY OF THE ONLINE APPEAL DATED 24.01.2023, ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT, AGAINST EXHIBIT P1 ASSESSMENT ORDER EXHIBIT P5 THE TRUE COPY OF THE JUDGMENT DATED 04.04.2023 IN W.P.(C) NO.12016 OF 2023