The Maranchery Service Co-Operative ... vs The National Faceless Appeal Centre
2024 Latest Caselaw 11576 Ker

Citation : 2024 Latest Caselaw 11576 Ker
Judgement Date : 23 April, 2024

Kerala High Court

The Maranchery Service Co-Operative ... vs The National Faceless Appeal Centre on 23 April, 2024

Author: N.Nagaresh

Bench: N.Nagaresh

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR.JUSTICE N.NAGARESH
     TUESDAY, THE 23RD DAY OF APRIL 2024 / 3RD VAISAKHA, 1946
                       WP(C) NO. 16255 OF 2024
PETITIONER:

          THE MARANCHERY SERVICE CO-OPERATIVE BANK LIMITED NO.M
          28,
          REPRESENTED BY ITS SECRETARY,MARANCHERY.P.O, MALAPPURAM
          DISTRICT,, PIN - 679581
          BY ADV O.D.SIVADAS


RESPONDENTS:

    1     THE NATIONAL FACELESS APPEAL CENTRE,
          NEW DELHI INCOME TAX DEPARTMENT, REPRESENTED BY THE
          PRINCIPAL CHIEF COMMISSIONER,, PIN - 110001
    2     THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
          INCOME TAX/INCOME TAX OFFICER,
          NATIONAL E-ASSESSMENT CENTRE, ASSESSMENT UNIT, INCOME
          TAX DEPARTMENT. NEW DELHI, PIN - 110001
          BY ADVS.
          CHRISTOPHER ABRAHAM
          P.R.AJITH KUMAR(K/000708/1998)


          SRI JOSE JOSEPH, SC FOR INCOME TAX DEPT



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C)No.16255 OF 2024
                                      2


                                JUDGMENT

Dated this the 23rd day of April, 2024 Petitioner is a Primary Agricultural Credit Society

registered under the Kerala Cooperative Societies Act,

1969. Ext.P1 order of assessment was issued against the

petitioner. In the assessment order, petitioner's claim for

deduction under Section 80 (P) (2) 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 canvass that the

judgment of the Supreme Court in Mavilayi Service

Cooperative 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 per Ext.P2 and the same is pending

consideration before the 1st respondent, I deem it fit that this WP(C)No.16255 OF 2024

writ petition can be disposed of directing the 1 st respondent

to consider the appeal in a time bound manner.

4. Accordingly, there will be a direction to the 1 st

respondent to consider and pass appropriate orders on

Ext.P2, 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 Ext.P1.

The writ petition is disposed of as above.

Sd/-

APPENDIX OF WP(C) 16255/2024

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.

03. 2024 ALONG WITH DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2022-23. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 08.04.2024 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT IN RESPECT OF THE ASSESSMENT 2022-23.

Exhibit P3 TRUE COPY OF THE JUDGMENT DATED 14.07.2022 IN WP(C).NO. 22847 OF 2022 RENDERED BY THIS HON'BLE COURT