Wp(C)/8979/2014 Of Uzhuva Service Co-Operative Bank v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH DAY OF MARCH 2014/6TH CHAITHRA, 1936 WP(C).No. 8979 of 2014 (V) --------------------------- PETITIONER(S): -------------------------- UZHUVA SERVICE CO-OPERATIVE BANK LIMITED NO. A-305, REPRESENTED BY ITS SECRETARY, PATTANAKKAD, CHERTHALA, ALAPPUZHA-688 531. BY ADVS.SMT.A.K.PREETHA SRI.C.ANIL KUMAR RESPONDENT(S): ---------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS), COCONUT DEVELOPMENT BOARD BUILDING, M.G.ROAD, COCHIN-682 011. 2. INCOME TAX OFFICER, WARD 4, ALAPPUZHA-688 004. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 8979 of 2014 (V) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER FOR ASSESSMENTYEAR 2009-10 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2- A TRUE COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BYTHE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3- TRUE COPY OF THE JUDGMENT DATED 13-3-2012 IN WPC 6172/12. EXHIBIT P4- TRUE COPY OF THE ORDER DATED 31-1-2014 PASSED BY THERESPONDENT. EXHIBIT P5- TRUE COPY OF THE DEMAND FROM THE 2ND RESPONDENT. EXHIBIT P6- TRUE COPY OF THE REPRESENTATION SUBMITTED BY THEPETITIONER TO THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------------------------ N I L /TRUE COPY/ P.A.TO JUDGE P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 8979 of 2014~~~~~~~~~~~~~~~~~~~~~Dated, this the 27[th] day of March, 2014 JUDGMENT The petitioner has approached this Court with the followingprayers : i) a writ of certiorari or any other appropriate writ,order or direction quashing and setting aside Exts. P4ii) a writ of mandamus directing the 2nd respondent not toproceed with the coercive action against the petitioner inpursuance of Ext. P1 assessment order. iii) to declare that the petitioner society a PrimaryAgricultural Credit Society and is eligible deduction underSection 80 P of the Income Tax Act. iv) to declare that the heads under which deductionssought for by the petitioner are allowable deductions.v) to declare that the initiation of recovery proceedingsprior to the expiry of appeal period is arbitrary and illegaland vi) be further pleased to issue such other writ, order ordirection as are deemed just and proper in thecircumstances of the case. 2. Heard the learned counsel for the petitioner and the learnedstanding counsel for the respondents. 3. It is the case of the petitioner that Ext. P4 impugnedorder was served to the petitioner only on 26.02.2014, whichposition is conceded by the learned standing counsel for therespondents as well. The coercive proceedings are pursued onlybecause of the fact that the petitioner has not preferred anystatutory appeal, submits the learned standing counsel. 4. After hearing both the sides, this Court finds that theStatute itself provides 60 days to challenge the impugnedproceedings and this being the position, it is not proper for theconcerned authority to proceed with coercive steps, before expiryof the statutory period. It is declared accordingly and the writpetition is disposed of, making it clear that it will be open for thepetitioner to approach the appellate authority, if aggrieved of Ext.P4 and obtain appropriate orders. The coercive proceedingspursued against the petitioner shall be kept in abeyance till expiryof the statutory time limit. Sd/- kmd P. R. RAMACHANDRA MENON, (JUDGE)