Wp(C)/11547/2013 Of M/S. India Coffee Board v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 30TH DAY OF APRIL 2013/10TH VAISAKHA 1935 WP(C).No. 11547 of 2013 (P) ---------------------------- PETITIONER(S) : --------------------- M/S. INDIA COFFEE BOARD WORKERS' CO-OPERATIVE SOCIETY, M.G.ROAD THRISSUR - 680 001 - REPRESENTED BY ITS SECRETARY SHRI.E.S.JOJI BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S) : ----------------------- 1. THE INCOME TAX OFFICER, WARD -2(2), THRISSUR - 680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) - V KERA BHAVAN, 6TH FLOOR, SRVHS ROAD COCHIN - 682 011. COCHIN - 682 011. BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-04-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 25/03/2013 ISSUED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2007-08.THE 1ST RESPONDENT FOR THE ASST. YEAR 2007-08. EXHIBIT P2: TRUE COPY OF APPELLATE ORDER OF THE SECOND RESPONDENT IN ITA NO.40/R-II/TCR/CIT(A)- V/2010-11 FOR THE ASST. YEAR 2008-09 DATED 28/06/2011.ITA NO.40/R-II/TCR/CIT(A)- V/2010-11 FOR THE ASST. YEAR 2008-09 DATED 28/06/2011. EXHIBIT P3: TRUE COPY OF ASSESSMENT ORDER DATED 25/03/2013 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10.1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P4: TRUE COPY OF ASSESSMENT ORDER DATED 25/03/2013 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11.1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P5:TRUE COPY OF ASSESSMENT ORDER DATED 25/03/2013 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12.1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P6: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2007-08SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2007-08 EXHIBIT P6(A): TRUE COPY OF STAY PETITION DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2007-08 EXHIBIT P7: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2009-10SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2009-10 EXHIBIT P7(A): TRUE COPY OF STAY PETITION DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2009-10PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2009-10 EXHIBIT P8: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2010-11SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2010-11 EXHIBIT P8(A): TRUE COPY OF THE STAY PETITOIN DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2010-11THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2010-11 EXHIBIT P9: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2011-12SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2011-12 EXHIBIT P9(A): TRUE COPY OF THE STAY PETITOIN DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2011-12.THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2011-12. EXHIBIT P10: TRUE COPY OF THE APPLICATION DATED 25/04/2013 U/S.220(6) OF THE INCOME TAX ACT FOR THE ASST. YEAR 2007-08INCOME TAX ACT FOR THE ASST. YEAR 2007-08 EXHIBIT P10(A): TRUE COPY OF THE APPLICATION -DO FOR THE ASST. YEAR 2009-10EXHIBIT P10(B): TRUE COPY OF THE APPLICATION -DO FOR THE ASST. YEAR 2010-11EXHIBIT P10(C): TRUE COPY OF THE APPLICATION -DO FOR THE ASST. YEAR 2011-12 BP EXHIBIT P9(A): TRUE COPY OF THE STAY PETITOIN DATED 15/04/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2011-12.THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2011-12. EXHIBIT P10: TRUE COPY OF THE APPLICATION DATED 25/04/2013 U/S.220(6) OF THE INCOME TAX ACT FOR THE ASST. YEAR 2007-08INCOME TAX ACT FOR THE ASST. YEAR 2007-08 EXHIBIT P10(A): TRUE COPY OF THE APPLICATION -DO FOR THE ASST. YEAR 2009-10EXHIBIT P10(B): TRUE COPY OF THE APPLICATION -DO FOR THE ASST. YEAR 2010-11EXHIBIT P10(C): TRUE COPY OF THE APPLICATION -DO FOR THE ASST. YEAR 2011-12 BP K.VINOD CHANDRAN,J ---------------------------------- W.P.(C). NO. 11547 of 2013 ------------------------------------- Dated this the 30[th] day of April, 2013J U D G M E N T The petitioner is aggrieved by the initiation ofcoercive steps for satisfying the demands made by theassessment orders Exts.P1 and P3 to P5. Thepetitioner's primary contention is that the exemptionclaimed under Section 80P(2)(a)(vi) was rejected andthat resulted in huge additions being made, which isprima facie illegal.This Court however, is not consideringan appeal from the assessment ordersnor is it expectedto consider the merits of the issue when admittedlystatutory appeals have been filed before the secondrespondent for the assessment years 2007-08,2009-10,210-11 and 2011-12. The petitioner's grievance inthe writ petition is that despite filing of stay applicationsin the afore mentioned appeals, the first respondent is taking hasty steps to initiate coercive action for therecovery of demands. 2. In the circumstance stated above, as also the various contentions raised in the writ petition, this Courtdeems it fit that the coercive steps be kept in abeyancetill the appeals filed before the second respondent aredisposed of, but on condition of deposit of one thirddemand. In such circumstance, the coercive steps forsatisfying the demands as per Exts.P1 and P3 to P5 arehereby stayed till the disposal of first appeal filedagainst the said assessment orders on condition that thepetitioner shall satisfy one third of the demand raised forthe afore mentioned assessment years in four monthlyinstalments starting on 01.06.2013 and the first of everysubsequent months. lsn Writ Petition is disposed of as above. No costs Sd/-K.VINOD CHANDRAN, Judge True Copy P.A to Judge