Sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 25 DAY OF NOVEMBER 2021/4TH AGRAHAYANA,1943 WP(C) NO. 26481 OF 2021 PETITIONER: THE VATTANATHRA SERVICE CO-OP. BANK LIMITED NO.499, P.O.VATTANATHRA, ALAGAPPANAGAR, THRISSUR-680302, REPRESENTED BY ITS SECRETARY, MINI K.R. BY ADVS. SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ ASST.COMMISSIONER OF INCOME TAXNATIONAL e-ASSESSMENT CENTRE, DELHI-110001.ASST.COMMISSIONER OF INCOME TAXNATIONAL e-ASSESSMENT CENTRE, DELHI-110001. 2NATIONAL FACELESS APPEAL CENTRE DELHI-110001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. 3THE COMMISSIONER OF INCOME TAX(APPEALS)AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001.AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 4THE INCOME TAX OFFICERTHRISSUR-680001.THRISSUR-680001. WARD 2(5), INCOME TAX OFFICE, AYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, 5THE PRINCIPAL COMMISSIONER OF INCOME TAXINCOME TAX OFFICE, AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001.INCOME TAX OFFICE, AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. INCOME TAX OFFICE, AYAKAR BHAVAN, W.P.(C) No.26481/21 -:2:- ADV.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 25.11.2021, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.26481 of 2021 ---------------------------------------- Dated this the 25[th] day of November, 2021 JUDGMENT Petitioner is a Primary Agricultural Credit Society registeredunder the Kerala Co-operative Societies Act, 1969. Ext.P1 order ofassessment was issued against the petitioner on 16.09.2021. In theassessment order, petitioner's claim for deduction under Section 80Pwas rejected on the ground that there was no evidence to show thatpetitioner satisfied the ingredients of the Primary Agricultural CreditSociety as contemplated under the Kerala Co-operative SocietiesAct. 2. While assailing the assessment order before the 3[rd] respondent, petitioner has sought to canvass that thejudgment of the Supreme Court in Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income Tax [2021 (1)KLT 485] was not considered by the assessing officer though theassessment order was rendered subsequent to the Supreme Court W.P.(C) No.26481/21 Judgment. 3. Since the petitioner has already preferred an appeal asExt.P2 and the same is pending consideration before the 3[rd]respondent, I deem it fit that this writ petition be disposed of directingthe Appellate Authority to consider the appeal in a time boundmanner. 4. Accordingly, there will be a direction to the 3[rd] respondent to consider and pass appropriate orders on Ext.P2, as expeditiously aspossible. 5. Till the disposal of the appeal, no coercive steps shall be initiated against the petitioner pursuant to Ext.P1 assessment order. The writ petition is disposed of as above. Sd/- vps BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 26481/2021 PETITIONER'S/S' EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2018-19. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 3RD RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 4TH RESPONDENT.COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 5TH RESPONDENT. Exhibit P4 Exhibit P5 COPY OF LETTER ISSUED BY THE INCOME TAXOFFICER WARD 2(1), THRISSUR. Exhibit P6 COPY OF JUDGMENT OF THIS HON'BLE COURTIN WPC NO.21200/2021.