C.C.2360, Devapalayam Primary Agricultural Co-Operative Credit Society Ltd. v. The Income-tax Officer, Non-Corp Ward-3(2), Coimbatore
[Citation -2020-LL-0128-72]

Citation 2020-LL-0128-72
Appellant Name C.C.2360, Devapalayam Primary Agricultural Co-Operative Credit Society Ltd.
Respondent Name The Income-tax Officer, Non-Corp Ward-3(2), Coimbatore
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 28/01/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags completion of assessment • unexplained money • ex-parte • penalty • demonetization • deposit of money
Bot Summary: 15 of 2020: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the entire records relating to the impugned order passed by the respondent in Order No.ITBA/AST/S/144/2019-20/1021398199(1), dated 30.11.2019 and quash the same. 33987 of 2019: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the entire records relating to the impugned order passed by the respondent in Notice No.ITBA/PNL/S/270A/2019-20/109838428(1), dated 06.11.2019 and quash the same. 33981 of 2019: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the entire records relating to the impugned order passed by the respondent in Order No.ITBA/AST/S/144/2019-20/1018797373(1), dated 11.10.2019 and quash the same. For Petitioner : Mr.C.Prakasam in all WPs For Respondent : Mr.A.N.R. Jeya Prathap Standing Counsel in all WPs COMMON ORDER The petitioners in these cases claim to be primary co-operative societies that challenge orders of assessment passed in terms of Section 144 of the Income Tax Act, 1961 assessing their income to the best of the Assessing Officers' judgment. The facts in relation to each of the petitions is identical except for the demands raised and hence these writ petitions are disposed by way of a common order. The affidavit accompanying the writ petition deals solely with the provisions of Section 80P of the Act, whereas the impugned orders of assessment do not relate to the provisions of Section 80P at all. 15 of 2020, 33987 33981 of 2019 of the assessment order and the averments in writ petition are wholly unconnected as the addition made in the impugned order is in terms of the Section 69A 115B of the Act and not Section 80P. Also and more importantly, the petitioner has not co-operated in the least in the framing of assessments and has ignored all communications and notices issued by the Department.


W.P.No.15 of 2020, 33987 & 33981 of 2019 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.01.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition Nos.15 of 2020, 33987 & 33981 of 2019 WMP. Nos.9 & 10 of 2020, 34574, 34575, 34570, 34571 of 2019 C.C.2360, Devapalayam Primary, Agricultural Cooperative Credit Society Ltd., Rep. by its Secretary, Kokila Petitioner in W.P.No.15 of 2020 K.816, Telungupalayam Primary Agricultural Cooperative Credit Society, Rep. by its Secretary, Devilakshmi Petitioner in W.P.No.33987 of 2019 K.1569 Palladam Farmers Service Cooperative Society Ltd., Presently named as K.1569 Palladam Primary Agricultural Cooperative Credit Society, Rep. by its Secretary, A. Jeyabalan, Petitioner in W.P.No.33981 of 2019 Vs Income Tax Officer, Non-Corp Ward-3(2), CBE, No.63, Race Course Road, Coimbatore-641 018 ...Respondent in WP.No.15 of 2020 Income Tax Officer, Non-Corp Ward-2(5), CBE, No.63, Race Course Road, Coimbatore-641018 Coimbatore District Respondent in WP.No.33987 of 2019 Income Tax Officer Ward-2(2), TPR, Income Tax office, No.121, 60 Feet Road, Tiruppur-641 602 Respondent in WP.No.33981 of 2019 http://www.judis.nic.in 1/6 W.P.No.15 of 2020, 33987 & 33981 of 2019 PRAYER in W.P.No.15 of 2020: PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for entire records relating to impugned order passed by respondent in Order No.ITBA/AST/S/144/2019-20/1021398199(1), dated 30.11.2019 and quash same. PRAYER in W.P.No.33987 of 2019: PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for entire records relating to impugned order passed by respondent in Notice No.ITBA/PNL/S/270A/2019-20/109838428(1), dated 06.11.2019 and quash same. PRAYER in W.P.No.33981 of 2019: PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for entire records relating to impugned order passed by respondent in Order No.ITBA/AST/S/144/2019-20/1018797373(1), dated 11.10.2019 and quash same. For Petitioner : Mr.C.Prakasam in all WPs For Respondent : Mr.A.N.R. Jeya Prathap Standing Counsel in all WPs COMMON ORDER petitioners in these cases claim to be primary co-operative societies that challenge orders of assessment passed in terms of Section 144 of Income Tax Act, 1961 ('Act') assessing their income to best of Assessing Officers' judgment. 2. facts in relation to each of petitions is identical except for demands raised and hence these writ petitions are disposed by way of common order. 3. petitioners did not file returns of income in respect of Assessment Year (AY) 2017-18 and thus notices under Section 142(1) were issued, calling for returns of income to be filed. There was no complaince. reminder was http://www.judis.nic.in 2/6 W.P.No.15 of 2020, 33987 & 33981 of 2019 issued calling for reasons for non-filing of returns as well as other details required for completion of assessment, that were also not responded to. 4. Details obtained from banks in which petitioner co-operative societies held accounts, revealed deposit of demonitised notes during period of demonitisation. Show cause notices were issued to, and served upon petitioners also eliciting no response. same fate befell summons and reminders under Section 131 of Act calling upon petitioner to appear and furnish various details. 5. In light of non-cooperation on part of petitioners and admitted lack of response to several notices and communications issued, respondent Assessing Officer proceeded to complete assessments ex-parte and to best of his judgment bringing to tax total credit as reflected in bank accounts as unexplained money under Section 69 read with Section 115BBE of Act. Penalty under Section 271AAC(1) has also been initiated. It is as against aforesaid orders that present writ petitions have been filed. 6. Department has filed counter stating that impugned orders of assessment are passed in line with both provisions of Act and standard operative procedures issued by Central Board of Direct Taxes. Moreover, affidavit accompanying writ petition deals solely with provisions of Section 80P of Act, whereas impugned orders of assessment do not relate to provisions of Section 80P at all. Thus, writ petitions have been filed mechanically and even without perusing contents of impugned orders. 7. Upon perusal of impugned orders of assessment, I find no merit whatsoever in challenge before me. As pointed out in counter, contents http://www.judis.nic.in 3/6 W.P.No.15 of 2020, 33987 & 33981 of 2019 of assessment order and averments in writ petition are wholly unconnected as addition made in impugned order is in terms of Section 69A & 115B of Act and not Section 80P. Also and more importantly, petitioner has not co-operated in least in framing of assessments and has ignored all communications and notices issued by Department. It has not even defrayed its statutory responsibility of filing of return of income for period in question. 8. These writ petitions are dismissed. Liberty is granted, as prayed for, to file appeals before first appellate authority within period of three weeks from today. Connected miscellaneous petitions are closed. No costs. 28.01.2020 Index : Yes Speaking Order ska Note: Issue order copy on 03.02.2020. 2. Return original orders. http://www.judis.nic.in 4/6 W.P.No.15 of 2020, 33987 & 33981 of 2019 To Income Tax Officer, Non-Corp Ward-3(2), CBE, No.63, Race Course Road, Coimbatore-641 018 2. Income Tax Officer, Non-Corp Ward-2(5), CBE, No.63, Race Course Road, Coimbatore-641018 Coimbatore District 3. Income Tax Officer Ward-2(2), TPR, Income Tax office, No.121, 60 Feet Road, Tiruppur-641 602The Commercial Tax Officer Anuparpalayam Assessment Circle, Tirupur http://www.judis.nic.in 5/6 W.P.No.15 of 2020, 33987 & 33981 of 2019 DR. ANITA SUMANTH, J. ska Writ Petition No.15 of 2020, 33987 & 33981 of 2019 WMP.No.9 & 10 of 2020, 34574, 34575, 34570, 34571 of 2019 28.01.2020 http://www.judis.nic.in 6/6 C.C.2360, Devapalayam Primary Agricultural Co-Operative Credit Society Ltd. v. Income-tax Officer, Non-Corp Ward-3(2), Coimbatore
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