Wp(C)/31780/2022 Of Peroorkada Service Co-Operative Bank Limited v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 7 DAY OF OCTOBER 2022 / 15TH ASWINA, 1944WP(C) NO. 31780 OF 2022 PETITIONER: PEROORKADA SERVICE CO-OPERATIVE BANK LIMITEDNO.T.1412 PEROORKADA P.O, THIRUVANANTHAPURAM DISTRICT, KERALA, PIN-695005 REPRESENTED BY ITS SECRETARY, PIN - 695005 BY ADV C.A.JOJO RESPONDENTS: 1THE INCOME TAX OFFICERWARD-2(1), KOWDIAR, TRIVANDRUM-695003, PIN - 695003 2COMMISSIONER OF INCOME TAX (APPEALS)-1OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOWDIAR, TRIVANDRUM-695003, PIN - 6950033THE PRINCIPAL COMMISSIONER OF INCOME TAXOFFICE OF THE COMMISSIONER OF INCOME TAX, KAVADIYAR P.O, TRIVANDRUM-695003, PIN - 6950034COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001, PIN - 1100015INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001, PIN - 110001 OTHER PRESENT: ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON07.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered orders of assessment for assessment year 2012-2013(Ext.P1) and for assessment year 2018-2019 (Ext.P8) under the provisions of theIncome Tax Act, 1961. The petitioner's claim for deduction under Section 80P of theIncome Tax Act was rejected by the assessing authority. The petitioner has filedExt.P3 appeal against Ext.P1 assessment order and Ext.P10 appeal against Ext.P8assessment order. The grievance of the petitioner is that even when the appealswere pending consideration of the appellate authority, demands have been made forpayment of amounts due under Ext.P1 and P8 assessment orders. It is also the caseof the petitioner that though the petitioner filed applications for stay before theassessing authority, such stay was permitted only on payment of 20% of theassessed amount. It is the case of the petitioner that deduction under Section 80P ofthe Act was wrongly denied and has matter been properly considered the petitionerwould not have faced any demand whatsoever. 2.Heard the learned Standing counsel appearing for the Income TaxDepartment also. 3.Having regard to the facts and circumstances of the case andconsidering the orders issued by this court in similar circumstances, this writpetition is disposed of directing the National Faceless Appeal Centre to provide alink to the petitioner for uploading stay petition in Ext.P3 and Ext.P10 appealswithin a period of one month from the date of receipt of a copy of this judgment. Ifthe petitioner files applications for stay within 10 days from the date on which thelink is provided by the National Faceless Appeal Centre, steps for recovery of any amount due under Ext.P1 and P8 orders of assessment for assessment years 2012- 13 and 2018-19 respectively shall remain suspended till a decision is taken on the stay petitions filed by the petitioner. Sd/-GOPINATH P. JUDGE AMG APPENDIX OF WP(C) 31780/2022 PETITIONER EXHIBITS Exhibit P1EXHIBIT-P1: A TRUE COPY OF THE ASSESSMENT ORDER FOR AY2012-13 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT2012-13 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT Exhibit P2EXHIBIT P2: A TRUE COPY OF THE DEMAND NOTICE DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT23.12.2019 ISSUED BY THE FIRST RESPONDENT Exhibit P3EXHIBIT P3: A TRUE COPY OF THE E-FILED APPEAL FOR AY 2012-13 DATED 31.01.2020 FILED BEFORE THE 2ND RESPONDENT2012-13 DATED 31.01.2020 FILED BEFORE THE 2ND RESPONDENT Exhibit P4EXHIBIT P4: A TRUE COPY OF THE DEMAND FOR 20% OF TAX DATED 12.08.2021 ISSUED BY THE 1ST RESPONDENTDATED 12.08.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P5EXHIBIT P5: A TRUE COPY OF THE REVIEW PETITION DATED 11.10.2021 BEFORE THE 3RD RESPONDENT11.10.2021 BEFORE THE 3RD RESPONDENT PETITIONER EXHIBITS Exhibit P1EXHIBIT-P1: A TRUE COPY OF THE ASSESSMENT ORDER FOR AY2012-13 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT2012-13 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT Exhibit P2EXHIBIT P2: A TRUE COPY OF THE DEMAND NOTICE DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT23.12.2019 ISSUED BY THE FIRST RESPONDENT Exhibit P3EXHIBIT P3: A TRUE COPY OF THE E-FILED APPEAL FOR AY 2012-13 DATED 31.01.2020 FILED BEFORE THE 2ND RESPONDENT2012-13 DATED 31.01.2020 FILED BEFORE THE 2ND RESPONDENT Exhibit P4EXHIBIT P4: A TRUE COPY OF THE DEMAND FOR 20% OF TAX DATED 12.08.2021 ISSUED BY THE 1ST RESPONDENTDATED 12.08.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P5EXHIBIT P5: A TRUE COPY OF THE REVIEW PETITION DATED 11.10.2021 BEFORE THE 3RD RESPONDENT11.10.2021 BEFORE THE 3RD RESPONDENT Exhibit P6EXHIBIT-P6: A TRUE COPY OF THE JUDGMENT IN WA NO.1530 OF 2019 OF THE DIVISION BENCH OF THIS HON'BLE COURTOF 2019 OF THE DIVISION BENCH OF THIS HON'BLE COURT Exhibit P7EXHIBIT P7: A TRUE COPY OF THE ORDER DATED 29.08.2022 ISSUED BY THE 3RD RESPONDENTISSUED BY THE 3RD RESPONDENT Exhibit P8EXHIBIT P8: A TRUE COPY OF THE ASSESSMENT ORDER FOR AY2018-19 DATED 22.04.2021 ISSUED BY THE FIFTH RESPONDENT2018-19 DATED 22.04.2021 ISSUED BY THE FIFTH RESPONDENT Exhibit P9EXHIBIT P9: A TRUE COPY OF THE DEMAND NOTICE DATED 22.04.2021 ISSUED BY THE FIFTH RESPONDENT22.04.2021 ISSUED BY THE FIFTH RESPONDENT Exhibit P10EXHIBIT P10: A TRUE COPY OF THE E-FILED APPEAL FOR AY 2018-19 DATED 12.05.2021 FILED BEFORE THE 4TH RESPONDENT2018-19 DATED 12.05.2021 FILED BEFORE THE 4TH RESPONDENT Exhibit P11EXHIBIT-P11: A TRUE COPY OF THE DEMAND FOR 20% OF TAX DATED 29.10.2021 ISSUED BY THE 1ST RESPONDENTDATED 29.10.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P12EXHIBIT P12: A TRUE COPY OF THE REVIEW PETITION DATED 03.11.2021 BEFORE THE 3RD RESPONDENT03.11.2021 BEFORE THE 3RD RESPONDENT Exhibit P13EXHIBIT P13: A TRUE COPY OF THE ORDER DATED 26.08.2022ISSUED BY THE 3RD RESPONDENT.ISSUED BY THE 3RD RESPONDENT.