Wp(C)/11216/2015 Of The Kerala Film Chamber Of Commerce v. Assistant Director Of Income Tax(Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 7TH DAY OF APRIL 2015/17TH CHAITHRA, 1937 WP(C).No. 11216 of 2015 (B) ---------------------------- PETITIONER : ------------------------ THE KERALA FILM CHAMBER OF COMMERCE, P.B.NO.3577, M.G.ROAD, KOCHI-682 035, REPRESENTED BY GENERAL SECRETARY. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA RESPONDENT(S): ---------------------------- 1. ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTION), KOCHI-682 018. KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, ERNAKULAM-682 018 ERNAKULAM-682 018 3. TAX RECOVERY OFFICER (EXEMPTION), KOCHI-682 016. KOCHI-682 016. R1 TO R3 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 07-04-2015, THE COURT ON THE SAME DAY DELIVERED THE WP(C).NO.11216/2015 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER DATED 27/03/2013 FOR THE YEAR 2010-11.2010-11. P2COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENTRESPONDENT P3COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT.SECOND RESPONDENT. P4COPY OF THE NOTICE ISSUED BY THE THIRD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. .............................................................W.P.(C).No.11216 of 2015 .............................................................Dated this the 7[th] day of April, 2015 J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act,the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petitionbefore the 2[nd] respondent. It is the case of the petitioner that evenprior to considering the stay petition, recovery steps are sought tobe pursued by Ext.P4 demand notice for recovery of the amountsconfirmed by Ext.P1 assessment order. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i. The 2[nd] respondent shall consider and passorders on Ext.P3 stay petition within a periodof two months from the date of receipt of acopy of this judgment, after hearing thepetitioner. ii. Coercive steps pursuant to Ext.P4 demandnotice shall be kept in abeyance till orders are mns passed by the 2[nd] respondent as directed aboveand communicated to the petitioner. iii. The order to be passed by the 2[nd]respondent shall be a reasoned one advertingto the contentions of the petitioner regardingexistence of a prima facie case for a stay ofrecovery pending disposal of the appeal. A.K.JAYASANKARAN NAMBIAR JUDGE