Wp(C)/8661/2020 Of Muthukulam Block Agricultural Improvement Co-Operative Society v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 14TH DAY OF JULY 2020 / 23RD ASHADHA, 1942 WP(C).No.8661 OF 2020(G) PETITIONER: MUTHUKULAM BLOCK AGRICULTURAL IMPROVEMENT CO-OPERATIVE SOCIETY,MUTHUKULAM BLOCK, KAREELAKULANGARA, KAYAMKULAM, ALAPPUZHA-690 572. BY ADVS.SRI.V.G.ARUN (K/795/2004)SMT.V.JAYA RAGISRI.R.HARIKRISHNAN (KAMBISSERIL)SRI.NEERAJ NARAYANSHRI.SARATH SUKUMARAN RESPONDENTS: 1COMMISSIONER OF INCOME TAX (APPEALS)BAKER HILLS KOTTAYAM-686 002. 2INCOME TAX OFFICERWARD 4, T.K. ROAD, THIRUVALLA, ALAPPUZHA-689 101. BY ADV.SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, thepetitioner has preferred Ext.P2 appeal and Ext.P3 stay petition beforethe 1st respondent. It is a case of the petitioner that even before the 1strespondent has had an occasion to consider the appeal preferred by thepetitioner, recovery steps are afoot to recover the amounts confirmedagainst the petitioner by Ext.P1 assessment order. 2. I have heard the learned counsel appearing for the petitionerand also the learned Standing counsel appearing for the Income TaxDepartment. On a consideration of the facts and circumstances of the case asalso the submissions made across the Bar, and finding the main issueagitated in the appeal is the permissibility of the deduction underSection 80P of the Income Tax Act in its relation to Co-operativesocieties, and finding that in similar matters this Court has granted astay of recovery pending disposal of the appeal by the by the FirstAppellate Authority, the Writ Petition is disposed by directing the 1strespondent to consider and pass orders on Ext.P2 appeal within an outertime limit of six months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. It is made clear that till such timeas orders are passed by the 1st respondent as directed, and the ordercommunicated to the petitioner, recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall bekept in abeyance. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 1st respondent, forfurther action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/14.7.2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 29.12.2019 ALONG WITH THE DEMAND NOTICEISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 19.12.2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT. EXHIBIT P2 A TRUE PHOTOCOPY OF THE APPEAL DATED 23.1.2020 FILED FOR THE YEAR 2017-18 BEFORE THE IST RESPONDENT. EXHIBIT P3 A TRUE PHOTOCOPY OF THE APPLICATION FOR STAY DATED 10.2.2020 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT.