2022 (4) TMI 115

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....aprathap Senior Standing Counsel in all WAs For the Respondents : Mr.C.Prakasam in all WAs COMMON JUDGMENT R. MAHADEVAN, J. These writ appeals are filed by the Revenue, questioning the validity of the common order 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. 5060 of 2019, corresponding to W.A. No. 642 of 2022, are taken as the lead case. 4. According to the respondent/writ petitioner in WP.No.5060 of 2019, ....

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..... Having regard to the same, the learned Judge directed the appellant herein not to give 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 appellants 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, th....

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....espondents / co-operative societies before the appellate authority have to be examined 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,....

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....ove decision of the Honourable Supreme Court, the learned counsel for the respondents / co-operative societies submitted that appropriate direction may be issued to the Appellate Authority to take note of the aforesaid decision of the Honourable Supreme Court as well, at the time of disposal of the statutory appeals filed by the respondents herein. 9. Heard the learned senior standing counsel appearing for the appellants and the learned counsel for the respondents. 10. Admittedly, in all these cases, the Assessing Officer has passed the orders of assessment determining the income of the respective respondent/ Cooperative Society and demanded tax. Challenging the said orders of assessment, the respondents have already filed appeals before ....