While Assailing The Assessment Order Before The 3Rd Respondent, Petitioner Has Sought To Canvass That The Judgment Of The Supreme Court In Mavilayi Service Coop 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 Cou

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 12 DAY OF APRIL 2024 / 23RD CHAITHRA, 1946WP(C) NO. 15785 OF 2024 PETITIONER: KERALA STATE COMMERCIAL TAX DEPARTMENT STAFF HOUSING CO-OPERATIVE SOCIETY LTD3RD 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: 1THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI REPRESENTED BY ITS CHAIRMAN, PIN - 110001REPRESENTED BY ITS CHAIRMAN, PIN - 110001 2ADDITIONAL 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 - 1100032ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 3COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRUSTADIUM, DELHI, PIN - 110003STADIUM, DELHI, PIN - 110003 BY ADVS. CHRISTOPHER ABRAHAM SRI. P.R. AJITH KUMAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 12.04.2024, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) NO. 15785 OF 2024 JUDGMENT Dated this the 12[th] day of April, 2024 Petitioner is a Co-operative Society registered under the KeralaCo-operative Societies Act, 1969. Ext.P2 order of assessment wasissued against the petitioner on 8.3.2024. In the assessment order,petitioner's claim for deduction was rejected on the ground that theincome of the petitioner is not eligible for deduction under Section80P of the Income Tax Act. 2. While assailing the assessment order before the 3rdrespondent, petitioner has sought to canvass that the judgment of theSupreme Court in Mavilayi Service Cooperative Bank Ltd. v.Commissioner of Income Tax [2021 (1) KLT 485] was not consideredby the assessing officer though the assessment order was renderedsubsequent 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, Ideem it fit that this writ petition be disposed of directing theAppellate Authority to consider the appeal in a time bound manner. WP(C) NO. 15785 OF 2024 4. Accordingly, there will be a direction to the 3rd respondent to consider and pass appropriate orders on Ext.P3, as expeditiously aspossible. 5. Till the disposal of the appeal, no coercive steps shall beinitiated against the petitioner pursuant to Ext.P2 assessment order. The writ petition is disposed of as above. ab Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 15785/2024 PETITIONER EXHIBITSExhibit P1 TRUE COPY OF THE INCOME TAX RETURNACKNOWLEDGEMENT DATED 17-06-2022 FILEDUNDER SECTION 139 OF THE INCOME TAX ACT,FOR THE ASSESSMENT YEAR 2018-19ACKNOWLEDGEMENT DATED 17-06-2022 FILEDUNDER SECTION 139 OF THE INCOME TAX ACT,FOR THE ASSESSMENT YEAR 2018-19 Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER NOITBA/AST/S/147/2023-24/1062251141(1)DATED 08-03-2024 ISSUED FOR THE YEAR2018-19 BY THE 2NDRESPONDENT TO THEPETITIONERITBA/AST/S/147/2023-24/1062251141(1)DATED 08-03-2024 ISSUED FOR THE YEAR2018-19 BY THE 2NDRESPONDENT TO THEPETITIONER Exhibit P3TRUE COPY OF THE APPEAL DATED 03-04-2024FILED FOR THE YEAR 2018-19 BEFORE THE3RDRESPONDENT BY THE PETITIONERFILED FOR THE YEAR 2018-19 BEFORE THE3RDRESPONDENT BY THE PETITIONER Exhibit P4TRUE COPY OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2023-24/1062251371(1)DATED 08-03-2024 ISSUED FOR THE YEAR2018-19 BY THE 2ND RESPONDENT TO THEPETITIONERITBA/AST/S/156/2023-24/1062251371(1)DATED 08-03-2024 ISSUED FOR THE YEAR2018-19 BY THE 2ND RESPONDENT TO THEPETITIONER Exhibit P5TRUE COPY OF THE JUDGMENT DATED 23-02-2022 IN WPC NO 6109 OF 20222022 IN WPC NO 6109 OF 2022 RESPONDENTS EXHIBITS: NIL