THE PATTEPPADAM RURAL CO-OPERATIVE SOCIETY LTD.NO. R 1040 V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/17224/2020

AI Insights

The case involves the Patteppadam Rural Co-operative Society Ltd., which contested assessment orders under the Income Tax Act concerning deductions under Section 80P. The society appealed against these orders and filed stay petitions, which were partially granted by the Income Tax Officer, requiring a 20% payment of the disputed amounts. The society sought relief from the High Court, which referenced similar cases and decided to quash the payment condition, directing a timely review of the appeals without further preconditions.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 691569 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-08-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: P C SASIDHARAN; K S ANIL
• Keywords: Appeal; Assessment Order; Deduction; Income Tax; Stay Petition
• Section: 80P; 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 20TH DAY OF AUGUST 2020 / 29TH SRAVANA, 1942 WP(C).No.17224 OF 2020(C) PETITIONER/S: THE PATTEPPADAM RURAL CO-OPERATIVE SOCIETY LTD.NO. R 1040, P.O,KOTTANELLUR,THRISSUR-680672, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.P.C.SASIDHARAN SRI.K.S.ANIL RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKARA BHAVAN,S.T.NAGAR, THRISSUR-680001. 2 THE INCOME TAX OFFICER, WARD 2 (4),THRISSUR,OFFICE OF THE INCOME TAX OFFICER, SHAKTHANTHAMPURAM NAGAR, THRISSUR-680001. OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17224 OF 2020(C) 2 JUDGMENT Against Exts.P1, P6 and P11 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P3, P8 and P13 appeals as also Exts.P5, P10 and P15 stay petitions before the 1st respondent. It is the case of the petitioner that the issue involved in the appeal is the entitlement of deduction under Section 80P of the Income Tax Act, and when the petitioner approached the 2nd respondent under Section 220(6) of the Income Tax Act, the said respondent had, by Exts.P4, P9 and P14 orders, directed the petitioner to pay 20% of the disputed amounts, as a pre-condition for stay of the remaining amount confirmed against the petitioner, pending disposal of the appeal. It is stated by the learned counsel for the petitioner that in similar matters this Court has directed the appellate authority to consider and pass orders in the appeal and stayed the recovery proceedings, in the meanwhile. 2. I have heard the learned counsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. Taking note of the orders passed by this Court in similar matters, I dispose the writ petition by quashing Exts.P4, P9 and P14 orders of the 2 nd respondent and directing the 1st respondent to consider and pass orders on Exts.P3, P8 and P13 appeals within an outer time limit of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. I also make it clear that till such time as orders are passed by the 1st respondent in the appeal as directed above, and the order communicated to the petitioner, recovery steps pursuant to Exts.P2, P7 and P12 demand notices shall be kept in abeyance. The petitioner shall produce WP(C).No.17224 OF 2020(C) 3 a copy of this judgment together with a copy of the writ petition before the 1st respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.17224 OF 2020(C) 4 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 18.12.2018 ALONG WITH THE COMPUTATION SHEET EXT.P2 COPY OF THE DEMAND NOTICE DATED 18.12.2018 EXT.P3 COPY OF THE APPEAL DATED 19.01.2019 EXT.P4 COPY OF THE ORDER DATED 15.10.2019 EXT.P5 COPY OF THE STAY PETITION DATED 11.02.2020 EXT.P6 COPY OF THE ASSESSMENT ORDER DATED 29.10.2019 ALONG WITH COMPUTATION SHEET. EXT.P7 COPY OF THE DEMAND NOTICE DATED 29.10.2019 EXT.P8 COPY OF THE APPEAL DATED 28.11.2019 EXT.P9 COPY OF THE ORDER DATED 21.01.2020 EXT.P10 COPY OF THE STAY PETITION DATED 29.01.2020 EXT.P11 COPY OF THE ASSESSMENT ORDER DATED 15.11.2019 EXT.P12 COPY OF THE DEMAND NOTICE DATED 15.11.2019 EXT.P13 COPY OF THE APPEAL DATED 11.12.2019 EXT.P14 COPY OF THE ORDER DATED 21.01.2020 EXT.P15 COPY OF THE STAY PETITION DATED 29.01.2020 EXT.P16 COPY OF THE JUDGMENT DATED 01.07.2019 IN W.A.NO.1536 OF 2019 "