Kerala High Court
Morazha Kalliassery Service ... vs The Central Board Of Direct Taxes on 21 July, 2020
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
TUESDAY, THE 21ST DAY OF JULY 2020 / 30TH ASHADHA, 1942
WP(C).No.8934 OF 2020(N)
PETITIONER/S:
MORAZHA KALLIASSERY SERVICE CO-OPERATIVE BANK LTD.,
ANCHAMPEEDIKA P.O., KANNUR-670331, REPRESENTED BY ITS
SECRETARY T.N.MADHUSOODANAN.
BY ADVS.
DR.K.P.PRADEEP
SMT.T.THASMI
RESPONDENT/S:
1 THE CENTRAL BOARD OF DIRECT TAXES
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY ITS CHAIRMAN.
2 INCOME TAX OFFICER,
WARD 1 AND TPS, KANNUR, AAYAKAR BHAVAN, OFFICE OF
ADDITIONAL /JOINT CIT, KONNOTHUMCHAL, CHOVVA P.O.,
KANNUR-670006.
3 COMMISSIONER OF INCOME TAX (APPEALS),
KOZHIKODE AAYAKAR BHAVAN, INCOME TAX OFFICE,
MANANCHIRA, KOZHIKODE-673001.
OTHER PRESENT:
SC: CHRISTOPHER ABRAHAM
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.8934 OF 2020(N)
2
JUDGMENT
Against Ext.P1 series of assessment orders under the Income Tax Act,('The Act' for short) the petitioner has preferred Ext.P2 series of appeals and Ext.P4 stay petition before the 3rd respondent.Exts.P3 series is the demand notices issued. It is the case of the petitioner that the issue involved in the appeal pertains to the permissibility of deduction under Section 80P of the Act in its applicability to Co-operative Societies. It is pointed that in similar matters this Court has already disposed the writ petition by directing the appellate authority to consider and pass orders in the appeal and keep in abeyance the recovery proceedings pursuant to the assessment orders in the meanwhile.
Taking note of the said submission, and finding that this Court has in similar matters directed the appellate authority to pass orders in the appeal, and to keep in abeyance the recovery proceedings in the meanwhile, the writ petition is disposed by directing the 3rd respondent to consider and pass orders on Ext.P2 series of appeals, within a period of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by the assessment orders in question, and in particular pursuant to Exts.P3 series of demand notices, shall be kept in abeyance till such time as orders are passed by the appellate authority as directed above and the orders communicated to the petitioner.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE SJ WP(C).No.8934 OF 2020(N) 3 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.AAAAT9657M DATED 19.01.2016 ISSUED FOR THE YEAR 2013-14 BY THE 2ND RESPONDENT.
EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER NO.AAAAT9657M DATED 20.12.2016 ISSUED FOR THE YEAR 2014-15 BY THE 2ND RESPONDENT.
EXHIBIT P1(B) TRUE COPY OF THE ASSESSMENT ORDER NO.AAAAT9657M DATED 19.12.2017 ISSUED FOR THE YEAR 2015-16 BY THE 2ND RESPONDENT.
EXHIBIT P1(C) TRUE COPY OF THE ASSESSMENT ORDER NO.AAAAT9657M DATED 12.12.2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 23.04.2016 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2013-14.
EXHIBIT P2(A) TRUE COPY OF THE APPEAL DATED 26.01.2017 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT P2(B) TRUE COPY OF THE APPEAL DATED 11.03.2018 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT P2(C) TRUE COPY OF THE APPEAL DATED 18.01.2020 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2017-18.
EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE NO.PAN AAAAT79657M/2013-14 DATED 19.1.2016 FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P3(A) TRUE COPY OF THE DEMAND NOTICE NO.PAN AAAAT79657M/2014-15 DATED 20.12.2016 FOR THE YEAR 2014-15 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P3(B) TRUE COPY OF THE DEMAND NOTICE NO.PAN AAAAT79657M/2015-16 DATED 19.12.2017 FOR THE YEAR 2015-16 ISSUED BY THE 2ND WP(C).No.8934 OF 2020(N) 4 RESPONDENT.
EXHIBIT P3(C) TRUE COPY OF THE DEMAND NOTICE NO.PAN AAAAT79657M/2017-18 DATED 12.12.2019 FOR THE YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE STAY APPLICATION FILED ON 14.03.2020 BEFORE THE 3RD RESPONDENT IN EXT.P2 SERIES OF APPEAL.