Wp(C)/34624/2022 Of The Trithala Service Co-Operative Bank Limited v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 22 DAY OF NOVEMBER 2022 / 1ST AGRAHAYANA, 1944 WP(C) NO. 34624 OF 2022 PETITIONER: RESPONDENT: THE TRITHALA SERVICE CO-OPERATIVE BANK LIMITEDP.O. BOX NO.1, TSCB BUILDINGS, THRITHALA POST,PATTAMBI, KERALAREPRESENTED BY ITS SECRETARY SRI.K.V.RAGESH, PIN - 679534BY ADVS.ANIL D. NAIRTELMA RAJUP.K.BIJUEDATHARA VINEETA KRISHNANANJANA A. INCOME TAX OFFICERASSESSMENT UNITINCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110001ADV. JOSE JOSEPH, STANDING COUNSELTHIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2022,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 22[nd] day of November, 2022 The petitioner has approached this Court beingaggrieved by Ext.P6 order of assessment issued underthe provisions of the Income Tax Act, 1961 for theassessment year 2020-21. According to the petitioner,the petitioner has not been given the benefit ofcertain deductions which the petitioner is entitled toand therefore the assessment order is bad in law. 2. Learned Standing Counsel appearing for therespondent Department states and points out that inseveral cases were similar claim for deduction hasbeen made, this Court has disposed of writ petitionsdirecting any statutory appeal filed against the orderof assessment shall be decided and till such time anydemand pursuant to the order of assessment shall bekept in abeyance. It is submitted that there are nocircumstances which would require this Court to take WPC No.34624 of 2022 a different view in this matter. 3. Faced with this situation, the learned counselfor the petitioner states that the petitioner may beout of time for filing an appeal against Ext.P6 order ofassessment. Having heard the learned counsel appearing for the petitioner and the learned counsel appearing forthe respondent Department, this writ petition willstand disposed of directing that if the petitioner filesan appeal against Ext.P6 order of assessment beforethe First Appellate Authority within a period of twoweeks from the date of receipt of a certified copy ofthis judgment, the period during which this writpetition was pending before this Court namely, from28.10.2022 till today (22.11.2022) shall be excludedfor the purpose of determining any period oflimitation within which such appeal had to be filed. Ifthe petitioner files an appeal within the period asaforesaid and it is found to be within time after WPC No.34624 of 2022 excluding period as above, any recovery pursuant toExt.P6 order of assessment shall be kept in abeyancetill such appeal is decided by the First AppellateAuthority. SKP/22-11 Sd/- GOPINATH P. JUDGE APPENDIX OF WP(C) 34624/2022 PETITIONER’S EXHIBITS: EXHIBIT P1TRUE COPY OF THE SHOW CAUSE NOTICE DATED 3.3.2022 ISSUED BY THE RESPONDENT3.3.2022 ISSUED BY THE RESPONDENT EXHIBIT P2TRUE COPY OF THE APPLICATION FOR ADJOURNMENT DATED 12.5.2022 SUBMITTED BY THE PETITIONER DATED 12.5.2022 SUBMITTED BY THE PETITIONER EXHIBIT P3TRUE COPY OF THE REPLY DATED 16.05.2022 SUBMITTED BY THE PETITIONERSUBMITTED BY THE PETITIONER EXHIBIT P4TRUE COPY OF THE NOTICE DATED 28.8.2022 ISSUED BY THE RESPONDENTBY THE RESPONDENTEXHIBIT P5TRUE COPY OF THE REPLY DATED 6.9.2022 SUBMITTEDBY THE PETITIONERBY THE PETITIONEREXHIBIT P6TRUE COPY OF THE ORDER DATED 23.09.2022 ISSUED BY THE RESPONDENTBY THE RESPONDENT EXHIBIT P7TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2013-1428.03.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P8TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 28.03.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P4TRUE COPY OF THE NOTICE DATED 28.8.2022 ISSUED BY THE RESPONDENTBY THE RESPONDENTEXHIBIT P5TRUE COPY OF THE REPLY DATED 6.9.2022 SUBMITTEDBY THE PETITIONERBY THE PETITIONEREXHIBIT P6TRUE COPY OF THE ORDER DATED 23.09.2022 ISSUED BY THE RESPONDENTBY THE RESPONDENT EXHIBIT P7TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2013-1428.03.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P8TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 28.03.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P9TRUE COPY OF THE ORDER U/S.272A(1) (D) DATED 25.08.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2020-21. 25.08.2022 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2020-21. RESPONDENT’S EXHIBITS:NIL TRUE COPY P.A.TO JUDGE