Wp(C) v. Commissioner Of Income Tax Andanother; 2021 (1) Khc 303 (Sc

WP(C) NO. 29721 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 27 DAY OF SEPTEMBER 2022 / 5TH ASWINA, 1944 WP(C) NO. 29721 OF 2022 PETITIONER/S: VENGERI SERVICE CO-OPERATIVE BANK LTDREPRESENTED BY ITS SECRETARY , VENGERI P.O.KOZHIKODE, PIN - 673010BY ADVS.M.P.ASHOK KUMARP.C.GOPINATHBINDU SREEDHARASIF N RESPONDENT/S: 1PRINCIPAL COMMISSIONER OF INCOME TAXOFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAXMANANCHIRAKOZHIKODE, PIN - 6730012COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE (NFAC),DELHI, ROOM NO.401, 2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 1100033ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX / INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, INCOMETAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM. DELHI, PIN - 110003BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has preferred Ext.P2 appeal before the 2[nd] respondent againstExt.P1 assessment order passed by the 3[rd] respondent. The petitioner claimsexemption under Section 80P of the Income Tax Act. It is submitted that theissue is covered in favour of the petitioner by Mavilayi Service Co-operative Bank Ltd. and others v. Commissioner of Income Tax andanother; 2021 (1) KHC 303 (SC). 2. Having regard to the above facts and considering the fact that similarmatters have been disposed of by this court directing any coercive steps to bekept in abeyance till a decision is taken on Ext.P2 statutory appeal, this writpetition is disposed of directing the 2[nd] respondent to consider and pass orderson Ext.P2 appeal, after affording an opportunity of hearing to the petitioner. Itis directed that any demand pursuant to Exts.P1 shall be kept in abeyance tillorders are passed on Ext.P2. The writ petition is disposed of as above. Sd/- okb/ GOPINATH P.JUDGE //True copy// P.S. to Judge WP(C) NO. 29721 OF 2022 3 APPENDIX OF WP(C) 29721/2022 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE ASSESSMENT ORDER DT 15/04/2021 PASSED BY THE 3RD RESPONDENT Exhibit P2TRUE COPY OF THE APPEAL MEMORANDUM DT 16/08/2021 FILED BY THE PETITIONER BEFORE THE2ND RESPONDENTExhibit P3TRUE COPY OF THE ORDER DT 04/08/2022 PASSED BY THE 1ST RESPONDENT