ANAD FARMERS SERVICE CO-OPERATIVE BANK LTD – NO. 919 vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER

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WP(C)/14618/2023HC KeralaKLHC01031699202328 April 2023Author: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 1st respondent to provide the petitioner with a link to upload a stay application in their pending appeal (Ext. P4) expeditiously. Upon receiving the link, the petitioner was to upload the stay application within one week. The 1st respondent was then directed to consider the stay petition within one month, after hearing the petitioner, and pass appropriate orders. Until such orders were passed, all coercive steps pursuant to the assessment order (Ext. P1) were to be kept in abeyance. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, Anad Farmers Service Co-operative Bank Ltd, is a primary agricultural credit co-operative society. It filed an online appeal (Ext. P4) before the 2nd respondent (Commissioner of Income Tax (Appeals)) challenging the assessment order (Ext. P1) passed by the 1st respondent (Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer). The assessment order denied the petitioner deduction under Section 80P of the Income Tax Act. While the appeal was pending, recovery proceedings were initiated against the petitioner based on Ext. P1. The petitioner sought a writ to restrain the 1st respondent from proceeding with recovery until the appeal was decided.

What were the issues?

1. Whether the petitioner is entitled to a stay of recovery proceedings initiated pursuant to the assessment order dated [Date not specified in judgment] pending disposal of their appeal before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner argued that recovery proceedings were being initiated while their appeal against the assessment order was pending. They sought to restrain the revenue from proceeding with recovery until the appeal was disposed of. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay of recovery proceedings. The focus of the judgment is on the procedural directions to facilitate the filing and consideration of a stay application.

Which sections of the Income-tax Act were involved?

Section 80P

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 28TH DAY OF APRIL 2023 / 8TH VAISAKHA, 1945 WP(C) NO. 14618 OF 2023 PETITIONER: ANAD FARMERS SERVICE CO-OPERATIVE BANK LTD - NO. 919, ANAD P.O., NEDUMANGAD, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR., PIN - 695541 BY ADVS. ASWIN.P.JOHN MERCIAMMA MATHEW RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, DELHI, PIN - 110001 3 KERALA STATE CO-OPERATIVE BANK (ERSTWHILE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK), THIRUVANANTHAPURAM DISTRICT OFFICE, EAST FORT, THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, PIN – 695001 GP- SRI.K.M FAIZAL SRI.JOSE JOSEPH (STANDING COUNSEL) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 14618 OF 2023 2

JUDGMENT The petitioner, a primary agricultural credit co-operative society, has filed Ext.P4 online appeal before the 2nd respondent against Ext. P1 assessment order that the petitioner does not qualify for deduction under Section 80P of the Income Tax Act. During the pendency of the appeal, recovery proceedings are being initiated against the petitioner pursuant to Ext. P1. The petitioner seeks to restrain the 1st respondent from proceeding with the recovery pursuant to Ext. P1 till Ext. P4 appeal is disposed of by the 2nd respondent. There will be a direction to the 1st respondent to provide a link to the petitioner for uploading stay application in Ext. P4 appeal expeditiously and on being provided with the link, the petitioner shall upload the stay application within one week and the 1st respondent shall consider the stay petition within one month and pass appropriate orders thereon after hearing the petitioner. Till then, all coercive steps pursuant to Ext. P1 shall be kept in abeyance. The writ petition is disposed of. MURALI PURUSHOTHAMAN msp JUDGE

WP(C) NO. 14618 OF 2023 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 14618/2023 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2021-2022 DATED 21.12.2022 EXHIBIT P2 THE TRUE COPY OF THE NOTICE OF DEMAND DATED 21.12.2022 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT EXHIBIT P3 THE TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 THE TRUE COPY OF THE ONLINE APPEAL DATED 24.01.2023, ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT, AGAINST EXHIBIT P1 ASSESSMENT ORDER EXHIBIT P5 THE TRUE COPY OF THE JUDGMENT DATED 04.04.2023 IN W.P.(C) NO.12016 OF 2023

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