TaxTMI 
TaxTMI 
2022 (3) TMI 1080
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....rit appeals are filed by the Revenue, questioning the validity of the orders passed by the learned Judge in the writ petitions filed by the respondents / co-operative societies. 2. The writ petitions have been filed by the respondents / co-operative societies questioning the orders of assessment passed by the Assessing Officer and demanding payment of tax. 3. For the purpose of appreciating the factual matrix of the case, the averments made in WP No. 769 of 2019, corresponding to W.A. No. 2396 of 2021, are taken as the lead case. 4. According to the respondent/writ petitioner in WP No. 769 of 2019, they are the Agricultural Cooperative Credit Society registered under the Tamil Nadu Cooperative Societies Act, 1983. They filed its return o....
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....ive effect to the orders of assessment, which are impugned in the writ petitions and to keep them in abeyance and further proceedings shall be taken up subject to the outcome of the Special Leave Petition pending before the Honourable Supreme Court. 6. Challenging the orders so passed by the learned Judge in the writ petitions, the Revenue has come up with these writ appeals. 7. When these appeals are taken up for hearing today, the learned Senior Standing Counsel appearing for the appellant contended that once the orders of assessment are passed, the assessees ought to have filed statutory appeals before the appellate authority, whereas in this case, the respondents/ co-operative societies filed both the writ petitions under Article 226 ....
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.... in the light of the decision of the Division Bench of this Court mentioned supra. 8. On the other hand, the learned counsel appearing for the respondents/co-operative societies fairly submitted that as against the orders of assessment, the respondents herein have also filed statutory appeals and they are pending before the Appellate Authority. The learned counsel also brought to the notice of this Court the judgment of the Honourable Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income Tax, Calicut (2021) 123 taxmann.com 161 (SC), wherein, in paragraph 45, it was observed as follows: " 45. To sum up, therefore, the ratio decidendi of Citizen Cooperative Society Ltd. (supra), must be given effect....