The Tax Publishers2020 TaxPub(DT) 1606 (Mad-HC)

CONSTITUTION OF INDIA, 1950

Article 226

Where questions of law in relation to subject issue were at large, the instant writ petition was disposed of and the assessee was directed to file a statutory appeal challenging the impugned order of assessment before CIT (A).

Writ - Maintainability - Issue regarding claim of deduction under section 80P - Questions of law in relation to issue being at large

Assessee was a Primary Agricultural Cooperative Society. AO denied the assessee's claim of deduction under section 80P. Aggrieved, the assessee filed instant writ petition. Held: Since questions of law in relation to claim of deduction under section 80P were at large, the assessee was directed to file a statutory appeal challenging the impugned order of assessment before CIT (A).

Followed:K.2058, Saravanmpatti Primary Agricultural Co-operative Credit Society Ltd., v. The Income Tax Officer (W.P. Nos. 17 of 2020 etc. batch dated 31-1-2020)

REFERRED :

FAVOUR : Directions issued

A.Y. :

IN THE MADRAS HIGH COURT

ANITA SUMANTH, J.

Kombanaipudur Womens Milk Producers Co-operative Society Ltd. v. Asstt. CIT

Writ Petition No. 5600 of 2020 WMP. Nos.6557 & 6558 of 2020

5 March, 2020

Petitioner by: C. Prakasam for S. Karthikeyan

Respondent by: A.P. Srinivas, Senior Standing Counsel

ORDER

A.P. Srinivas, learned Senior Standing Counsel accepts notice and is armed with instructions in the matter. By consent expressed by both learned counsel, this matter is disposed finally even at the stage of admission.

2. The challenge is to an order of assessment for the assessment year 2012-13, passed in terms of the Income Tax Act, 1961 (in short 'Act'). Two issues arise: (i) in relation to disallowance under Section 69A of the Act (ii) in relation to the claim of deduction under Section 80P of the Act.

3. The Petitioner is a Primary Agricultural Cooperative Society Limited. As regards the first issue, admittedly, no case has been made out to warrant interference under Article 226 of the Constitution of India. The petitioner is thus relegated to appeal remedy in relation to the same.

4. As regards the second issue, I have had occasion to consider an identical issue in a batch of writ petitions filed by several Primary Agricultural Cooperative Societies, and in the case of K.2058, Saravanmpatti Primary Agricultural Co-operative Credit Society Ltd., v. The Income Tax Officer (W.P. Nos. 17 of 2020 etc. batch dated 31-1-2020), while dealing with a claim of deduction under Section 80P of the Income Tax Act by the Co-operative Societies, I have stated as follows :--

'23. The issue that arises in W.P.Nos.1124, 1123, 1127, 1131, 1133, 1136, 1138, 1141, 1143, 1145, 1149, 1293, 1299 and 1420 of 2020 also involves the entitlement of the petitioners that claim to be Primary Agricultural Co-operative Credit Societies, to deduction under Section 80P. The petitioners were called upon to produce various details in support of their claims and a specific question raised for their response was as follows :--

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