The Thavanoor Service ... vs The National Faceless Appeal ...
2023 Latest Caselaw 755 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                     THE HONOURABLE MR. JUSTICE GOPINATH P.
         THURSDAY, THE 12TH DAY OF JANUARY 2023 / 22ND POUSHA, 1944
                                 WP(C) NO. 40 OF 2023
PETITIONER:

     1        THE THAVANOOR SERVICE CO-OPERATIVE BANK LIMITED
              AGED 42 YEARS
              THAVANOOR, MALAPPURAM DISTRICT, PIN - 679573
              REPRESENTED BY ITS SECRETARY.
              BY ADV O.D.SIVADAS

RESPONDENTS:

     1        THE 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 , PIN - 110001
     3        THE INCOME TAX OFFICER,
              WARD 4, TIRUR,
              MALAPPURAM DISTRICT, PIN - 676001
              BY ADV. CHRISTOPHER ABRAHAM, STANDING COUNSEL
              ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA

     THIS     WRIT    PETITION    (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
12.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.40 of 2023
                                        2




                              JUDGMENT

Dated this the 12th day of January, 2023

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 1st respondent, petitioner has sought to canvas

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.

WPC No.40 of 2023

3. Since the petitioner has already preferred an

appeal as Ext.P3 and the same is pending

consideration before the National Faceless Appeal

Centre (1st respondent), I deem it fit that this writ

petition be disposed of directing the 1st 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 this judgment.

5. Till the disposal of the appeal, no coercive

steps shall be initiated against the petitioner

pursuant to Exts.P1 and P2.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE SKP/12 -01 WPC No.40 of 2023

APPENDIX OF WP(C) 40/2023

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 24/09/2022 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 24/09/2022 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 EXHIBIT3 TRUE COPY OF THE APPEAL DATED 22/10/2022 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 19/12/2022 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P5 TRUE COPY OF THE JUDGMENT WP(C).NO. 22847 2022 DATED 14/07/2022 RENDERED BY THIS HON'BLE COURT.

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A. TO JUDGE