By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 16 DAY OF FEBRUARY 2023 / 27TH MAGHA, 1944 WP(C) NO. 4971 OF 2023 PETITIONER: ALANALLUR CO-OPERATIVE RURAL CREDIT SOCIETY LTD.NO. P 1333, 13,731, 732, 733, OLIPUZHA ROAD, ALANALLUR P.O., PALAKKAD- 678601 , REPRESENTED BY ITS SECRETARY, SREEJITH.P.T. BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2NATIONAL FACELESS APPEAL CENTRE DELHI- 110001, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON16.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. --------------------------------------------W.P.(C).No.4971 of 2023--------------------------------------------Dated this the 16[th] day of February, 2023 JUDGMENT The petitioner is a Primary Agricultural Credit Co-operativeSociety registered under the Kerala Co-operative Societies Act, 1969.The petitioner has been assessed for tax as per Ext.P1 order rejectingthe claim for deduction made under Section 80P of Income Tax Acton the ground that there was no evidence to show that the petitionerhas satisfied the ingredients of the Primary Agricultural Credit Societyas contemplated under the Kerala Co-operative Societies Act.Reliance is placed on the judgment of the Hon’ble Supreme Court inMavilayi Service Co-operative Bank Ltd. v. Commissioner ofIncome Tax; 2021 (1) KLT 485 to challenge the assessment order.The petitioner has preferred Ext.P2 appeal and the same is pendingbefore the 2[nd] respondent. Since the petitioner has already availed the statutory remedy,this writ petition is disposed of directing the Appellate Authority toconsider the appeal and pass orders on the same at the earliest. Therespondents shall not take any coercive steps against the petitioner WP(C) NO. 4971 OF 2023 3 pursuant to Ext.P1 assessment order till the disposal of Ext.P2appeal. Sd/- T.R.RAVIJUDGE LEK WP(C) NO. 4971 OF 2023 4 APPENDIX OF WP(C) 4971/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD. 18-12-2022 Exhibit P2 COPYOF APPEAL FILED BY THE PETITIONER BEFORE 2ND RESPONDENT DTD. 17-01-2023 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE 2ND RESPONDENT DTD. 17-01-2023