Kerala High Court
Kerala State Commercial Tax Department ... vs The Central Board Of Direct Taxes on 12 April, 2024
Author: P Gopinath
Bench: P Gopinath
WP(C) NO. 15785 OF 2024 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 12TH DAY OF APRIL 2024 / 23RD CHAITHRA, 1946
WP(C) NO. 15785 OF 2024
PETITIONER:
KERALA STATE COMMERCIAL TAX DEPARTMENT STAFF
HOUSING CO-OPERATIVE SOCIETY LTD
3RD FLOOR, TAX TOWER KILLIPPALAM, KARAMANA S.O,
THIRUVANANTHAPURAM REPRESENTED BY ITS PRESIDENT
SATHEESH KUMAR S, PIN - 695002
BY ADVS.
K.P.PRADEEP
T.T.BIJU
T.THASMI
M.J.ANOOPA
RESPONDENTS:
1 THE CENTRAL BOARD OF DIRECT TAXES
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE
GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI
REPRESENTED BY ITS CHAIRMAN, PIN - 110001
2 ADDITIONAL COMMISSIONER OF INCOME TAX,
ASSESSMENT UNIT,INCOME TAX DEPARTMENT NATIONAL
FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401,
2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM,
DELHI, PIN - 110003
3 COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI,
ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU
STADIUM, DELHI, PIN - 110003
BY ADVS.
CHRISTOPHER ABRAHAM
SRI. P.R. AJITH KUMAR-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12.04.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 15785 OF 2024 2
JUDGMENT
Dated this the 12th day of April, 2024
Petitioner is a Co-operative Society registered under the Kerala
Co-operative Societies Act, 1969. Ext.P2 order of assessment was
issued against the petitioner on 8.3.2024. In the assessment order,
petitioner's claim for deduction was rejected on the ground that the
income of the petitioner is not eligible for deduction under Section
80P of the Income Tax Act.
2. While assailing the assessment order before the 3rd
respondent, petitioner has sought to canvass that the judgment of the
Supreme Court in Mavilayi Service Cooperative Bank Ltd. v.
Commissioner of Income Tax [2021 (1) KLT 485] was not considered
by the assessing officer though the assessment order was rendered
subsequent to the Supreme Court Judgment.
3. Since the petitioner has already preferred an appeal as Ext.P3
and the same is pending consideration before the 3rd respondent, I
deem it fit that this writ petition be disposed of directing the
Appellate Authority to consider the appeal in a time bound manner.
4. Accordingly, there will be a direction to the 3rd respondent
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.P2 assessment order.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ab
APPENDIX OF WP(C) 15785/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN
ACKNOWLEDGEMENT DATED 17-06-2022 FILED
UNDER SECTION 139 OF THE INCOME TAX ACT,
FOR THE ASSESSMENT YEAR 2018-19
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO
ITBA/AST/S/147/2023-24/1062251141(1)
DATED 08-03-2024 ISSUED FOR THE YEAR
2018-19 BY THE 2NDRESPONDENT TO THE
PETITIONER
Exhibit P3 TRUE COPY OF THE APPEAL DATED 03-04-2024
FILED FOR THE YEAR 2018-19 BEFORE THE
3RDRESPONDENT BY THE PETITIONER
Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO.
ITBA/AST/S/156/2023-24/1062251371(1)
DATED 08-03-2024 ISSUED FOR THE YEAR
2018-19 BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED 23-02-
2022 IN WPC NO 6109 OF 2022
RESPONDENTS EXHIBITS: NIL
