The Petitioner Relies On The Judgment Of Thehon’ble Supreme Court In Mavilayi Service Co-Operative Bank Ltd v. Commissioner Of Incometax; 2021 (1) Klt 485 And Submits That The

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 23 DAY OF JANUARY 2023 / 3RD MAGHA, 1944 WP(C) NO. 2039 OF 2023 23.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R.RAVI, J. -------------------------------------------- W.P.(C.) No.2039 of 2023--------------------------------------------- Dated this the 23[rd]day of January, 2023JUDGMENT Petitioner is a Primary Agricultural Credit Societyregistered under the Kerala Co-operative SocietiesAct, 1969. Ext.P1 order of assessment was issuedagainst the petitioner. In the assessment order,petitioner's claim for deduction under Section 80P ofthe Income Tax Act was rejected on the ground thatthere was no evidence to show that the petitionersatisfied the ingredients of the Primary AgriculturalCredit Society as contemplated under the Kerala Co-operative Societies Act.The petitioner has preferredExt.P2 appeal. 2. The petitioner relies on the judgment of theHon’ble Supreme Court in Mavilayi Service Co-operative Bank Ltd. v. Commissioner of IncomeTax; 2021 (1) KLT 485 and submits that the assessment order has been issued withoutconsidering the effect of the judgment. Since the petitioner has already preferred anappeal, interest of justice will be met if a direction isissued to the Appellate Authority to consider and passorders on Ext.P2 appeal in a time bound manner. Thewrit petition is hence disposed of with a direction tothe 3[rd] respondent to consider and pass orders onExt.P2 appeal as expeditiously as possible. Nocoercive steps shall be initiated against the petitionerpursuant to Ext.P1 assessment order till the disposalof the appeal. SKP/23-01 Sd/- T.R.RAVIJUDGE APPENDIX OF WP(C) 2039/2023 PETITIONER’S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S/143(3)/2022-23/1048180718(1) DATED 22-12-2022 ISSUED FOR THE YEAR 2021-22 BY THE 2NDRESPONDENT TO THE PETITIONER EXHIBIT P2TRUE COPY OF THE APPEAL DATED 27-12-2022 FILED FOR THE YEAR 2021-22 BEFORE THE3RDRESPONDENT BYTHE PETITIONEREXHIBIT P3TRUE COPY OF THE DEMAND NOTICE NO. ITBA/AST/S/156/2022-23/1048180834(1) DATED 22-12-2022 ISSUED FOR THE YEAR 2021-22 BY THE 2ND RESPONDENT EXHIBIT P4TRUE COPY OF THE JUDGMENT DATED 23-02-2022 IN WPC NO 6109 OF 2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE