Kerala High Court

Koothattukulam Farmers Service ... vs The Income Tax Officer on 8 September, 2023

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
             THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
         FRIDAY, THE 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945
                          WP(C) NO. 15059 OF 2023
PETITIONER/S:
           THE MUVATTUPUZHA HOUSING CO-OPERATIVE SOCIETY LTD E 299,
           KAVUMPADY, MUVATTUPUZHA P.O, ERNAKULAM, REPRESENTED
           BY ITS SECRETARY, PIN - 686661

             BY ADV C.A.JOJO


RESPONDENT/S:
     1    THE INCOME TAX OFFICER, WARD 1 & TPS, THODUPUZHA, TEMPLE
          ROAD, THODUPUZHA, IDUKKI, PIN - 685584

     2       THE PRINCIPAL CHIEF COMMISSIONER, C R BUILDING, I S PRESS
             ROAD, COCHIN, PIN - 682018

             BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT


         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.09.2023, ALONG WITH WP(C).15154/2023, 15167/2023, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
 W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023

                                           -2-

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
             THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
         FRIDAY, THE 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945
                          WP(C) NO. 15154 OF 2023
PETITIONER/S:
           PUTHENCRUZ GOVT.SERVANT'S CO-OPERATIVE SOCIETY LTD, NO. E
           153, PUTHENCRUZ P.O, ERNAKULAM, COCHIN -682308,
           REPRESENTED BY ITS SECRETARY

             BY ADV C.A.JOJO


RESPONDENT/S:
     1    THE INCOME TAX OFFICER, NON CORP WARD 1(1), KOCHI, C. R.
          BUILDING, I.S PRESS ROAD COCHIN-682018

     2       THE PRINCIPAL CHIEF COMMISSIONER, C R BUILDING, I S PRESS
             ROAD, ERNAKULAM COCHIN, PIN - 682018

            BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT


OTHER PRESENT:
           CHRISTOPHER ABRAHAM-SC


         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.09.2023, ALONG WITH WP(C).15059/2023 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023

                                           -3-

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
             THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
         FRIDAY, THE 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945
                          WP(C) NO. 15167 OF 2023
PETITIONER/S:
           KOOTHATTUKULAM FARMERS SERVICE CO-OPERATIVE BANK LTD, E
           45, KOOTHATTUKULAM P.O, ERNAKULAM -PIN-686662
           REPRESENTED BY ITS MANAGING DIRECTOR.

             BY ADV C.A.JOJO


RESPONDENT/S:
     1    THE INCOME TAX OFFICER,WARD 1 & TPS, THODUPUZHA, TEMPLE
          ROAD, THODUPUZHA, IDUKKI, PIN -685584

     2       THE PRINCIPAL CHIEF COMMISSIONER,C R BUILDING, I S PRESS
             ROAD, ERNAKULAM, COCHIN, PIN - 682018

             BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT


         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.09.2023, ALONG WITH WP(C).15059/2023 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023

                                          -4-



                           JUDGMENT

[WP(C) Nos.15059/2023, 15154/2023, 15167/2023]

The present writ petitions have been filed impugning the

notices issued under Section 148 of the Income Tax Act 1961

and further proceedings taken pursuant to the notices issued

for the Assessment Year 2019-20.

2. The petitioners are Co-operative Societies

registered under the provisions of the Kerala Co-operative

Societies Act 1969 and Rules made thereunder. The petitioners

did not file the return of their income for the Assessment Year

2019-20 on the belief that the petitioners' entire income was

exempt under Section 80P of the Income Tax Act, and,

therefore, they were not required to file the return of their

income.

3. The assessing authority believes that the

petitioners have concealed their income and tried to escape

the assessment. The petitioners were therefore issued notices W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023

under Section 148A, and after considering their response, the

orders in Ext.P3 were passed for proceeding against them. In

response to the orders passed under Section 148 of the Income

Tax Act, the petitioners have not filed their return of income.

4. After some argument, the learned Counsel for the

petitioners submits that these petitions may be disposed of

with liberty to the petitioners to file the return of income and

take all the pleas which are available to them under the law in

respect of their claim for their income being jumped under

Section 80P of the Income Tax Act.

5. Considering the said submission, the present writ

petitions are disposed of with liberty to the petitioners to file

returns of their income within a period of one month from

today. If the petitioners file their return of income within a

period of one month from today, the assessing authority will

examine the return in accordance with the law and pass the

final assessment orders expeditiously. W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023

With the aforesaid direction, the writ petitions stand

finally disposed of.

Sd/-

DINESH KUMAR SINGH JUDGE

jjj W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023

APPENDIX OF WP(C) 15154/2023 PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE NOTICE U/S 148A(B) DATED 08.02.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P2 A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 14.02.2023

Exhibit P3 A TRUE COPY OF THE ORDER UNDER CLAUSE (D) OF S.148A DATED 22.03.2023 ISSUED THE 1ST RESPONDENT

Exhibit P4 A TRUE COPY OF THE STATUS QUO ORDER IN WP ( C) 24112 OF 2019 DATED 04.09.2019

Exhibit P5 A TRUE COPY OF THE STAY ORDER IN WP ( C) 4368 OF 2023 DATED 12.04.2023

RESPONDENT EXHIBITS

Exhibit R1(a) copy of the Supreme Court judgment dated 02.09.2022 in the case of anshul Jain v. Principal Commissioner of Income tax and another [2022] 449 ITR 256 (SC)

Exhibit R1 (b) Copy of the judgment of the Punjab and Haryana High Court in the case of Anshul Jain v. Principal Commissioner of Income Tax dated 02.06.2022 [2022] 449 ITR 251 (P and H)

Exhibit R1(c) Copy of the judgment of the Kerala High Court dated 07.12.2022 in W.P. (C) No. 37527 of 2022 in the case of M/s Viswabharathi Medicals v. Income Tax Officer W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023

APPENDIX OF WP(C) 15167/2023 PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE LETTER DATED 30.01.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P2 A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 10.02.2023

Exhibit P3 A TRUE COPY OF THE NOTICE U/S 148A(B) DATED 28.02.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P4 THE RELEVANT PAGE OF COPY OF THE AUDITED BALANCE SHEET AND PROFIT AND LOSS STATEMENT OF THE PETITIONER FOR FY 2018-19 DATED 23.09.2019

Exhibit P5 A TRUE COPY OF THE STATUS QUO ORDER IN WP ( C) 24112 OF 2019 DATED 04.09.2019

Exhibit P6 A TRUE COPY OF THE STAY ORDER IN WP ( C) 4368 OF 2023 DATED 12.04.2023

RESPONDENT EXHIBITS

Exhibit R1(a) Copy of the Supreme Court judgment dated 02.09.2022 in the case of Anshul Jain v. Principal Commissioner of Income Tax and another [2022] 449 ITR 256 (SC)

Exhibit R1 (b) Copy of the judgment of the Punjab and Haryana High Court in the case of Anshul Jain v. Principal Commissioner of Income Tax dated 02.06.2022 [2022] 449 ITR 251 (Pand H)

Exhibit R1(c) Copy of the judgment of the Kerala High Court dated 07.12.2022 in W.P.(C). No.37527 of 2022 in the case of m/s Viswabharathi Medicals v. Income Tax Officer

Exhibit R1(d) True copy of the order dated 23.03.2023 passed under clause (d) of section 148A of the Income Tax Act.

Exhibit R1(e) True copy of notice under section 148 of the Income Tax Act dated 27.03.2023 calling for return of income for Assessment Year 2019-20 W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023

APPENDIX OF WP(C) 15059/2023 PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE NOTICE U/S 148A(B) DATED 02.03.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P2 A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 10.02.2023

Exhibit P3 A TRUE COPY OF THE ORDER UNDER CLAUSE (D) OF S.148A DATED 25.03.2023 ISSUED THE 1ST RESPONDENT

Exhibit P4 A TRUE COPY OF THE NOTICE U/S S.148 DATED 2703.2023 ISSUED THE 1ST RESPONDENT

Exhibit P5 A TRUE COPY OF THE STATUS QUO ORDER IN WP ( C) 24112 OF 2019 DATED 04.09.2019

Exhibit P6 A TRUE COPY OF THE STAY ORDER IN WP ( C) 4368 OF 2023 DATED 12.04.2023

RESPONDENT EXHIBITS

Exhibit R1(a) Copy of the Supreme Court decision dated 02.09.2022 in the case of Anshul Jain v Principal Commissioner of Income Tax and Another {2022} 449 ITR 256 (SC)

Exhibit R1 (b) Copy of the Judgment of the Punjab and Haryana High Court in the case of Anshul Jain v. Principal Commissioner of Income Tax dated 02.06.2022, [2022] 449 ITR 251 (P and H)

Exhibit R1(c) Copy of the Judgment of the Kerala High Court dated 07.12.2022 in W.P.(C) No. 37527 of 2022 in the case of M/s Viswabharathi Medicals v. Income Tax Officer