Koppam Service Cooperative Bank ... vs Additional/Joint/Deputy/Assistant ...
2023 Latest Caselaw 1453 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     FRIDAY, THE 20TH DAY OF JANUARY 2023 / 30TH POUSHA, 1944
                         WP(C) NO. 1893 OF 2023
PETITIONER:

          KOPPAM SERVICE COOPERATIVE BANK LTD., PALAKKAD,
          REPRESENTED BY ITS SECRETARY, UNNIKRISHNAN T.P .
          AGED 56 YEARS
          NO.F.1205, PULASSERI PO, KOPPAM, PATTAMBI, PALAKKAD
          REPRESENTED BY ITS SECRETARY, UNNIKRISHNAN T.P .,
          PIN - 679307.

          BY ADV ALAN PRIYADARSHI DEV


RESPONDENTS:

    1     ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
          INCOME TAX/INCOME TAX OFFICER, ASSESSMENT UNIT, DELHI
          ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTRE, INCOME
          TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND
          FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN -
          110003

    2     THE COMMISSIONER OF INCOME TAX (APPEALS), DELHI
          NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
          MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN -
          110003


OTHER PRESENT:

          ADV. JOSE JOSEPH (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.1893/2023                      -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

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 2 nd 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.P2 along

with Ext.P3 stay petition and the same are pending consideration before the 2 nd

respondent, I deem it fit that this writ petition be disposed of directing the 2 nd

respondent to consider the appeal in a time bound manner.

4. Accordingly, there will be a direction to the 2 nd respondent to consider

and pass appropriate orders on Exts.P2 appeal, as expeditiously as possible, at any

rate within a period of 3 months from the date of receipt of a certified copy of this

judgment.

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

against the petitioner pursuant to Ext.P1.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 1893/2023

PETITIONER EXHIBITS

Exhibit-P1 TRUE COPY OF ASSESSMENT ORDER AND DEMAND NOTICE FOR AY 2020-21 DATED 24-8-2022 PASSED BY THE FIRST RESPONDENT

EXHIBIT-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR AY 2020-21 DATED 22-9-2022 SUBMITTED TO THE SECOND RESPONDENT

Exhibit-P3 TRUE COPY OF THE STAY PETITION DATED 22-9-2022 SUBMITTED TO THE 2ND RESPONDENT